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零申报还要审计报告吗
释义
法律分析:零申报不需要审计报告。审计报告是注册会计师对财务报表是否在所有重大方面按照财务报告编制基础编制并实现公允反映发表实际意见的书面文件,因此,注册会计师应当将已审计的财务报表附于审计报告之后,以便于财务报表使用者正确理解和使用审计报告,并防止被审计单位替换、更改已审计的财务报表。
法律依据:《中华人民共和国税收征收管理法》第六十四条 纳税人、扣缴义务人编造虚假计税依据的,由税务机关责令限期改正,并处五万元以下的罚款。
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principle of administration by law
principle of administrative democracy
principle of administrative openness
principle of a legally prescribed punishment for a specified crime
principle of assumed jurisdiction
principle of authorizing Chinese lawyers as agent ad litum
principle of bearing responsibility solely for one's own crime
principle of centralized and unified issuance
principle of collective self-reliance
principle of combining punishment with education
principle of common interest
principle of compensation for the use of funds
principle of comprehensiveness
principle of conflict of obligations
principle of consensus by the permanent members of the Security Council
principle of consistence of all cabinet members
principle of consistency
principle of contemporanea exposito
principle of convenience for both court and litigants
principle of correspondence between subjectivity and objectivity
principle of democratic centralism
principle of democratic management
principle of depending on social power
principle of dictatorial divorce
principle of direct trial
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更新时间:2026/4/8 5:48:31