季度零申报怎么申报-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	季度零申报怎么申报
释义	法律分析：1.纳税申报还是0申报，但季报要交：资产负债表、损益表、所得税申报表。 2.资产负债表年初数不要填，但现金、银行、实收资本是一定有数的，且资产总额同负债加所有者权益应是相等的。 3.利润表收入成本为0,但如果有管理费用、财务费用可做上去。 4.所得税申报表填报数为利润表亏损数法律依据：《中华人民共和国企业所得税法》第五条企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。
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