专家提醒：企业须警惕“不报税”的信用风险

中国新闻网09-03 13:57

中新网北京9月3日电 (记者赵建华)部分初创企业认为，公司尚未开展经营，账户没有收入，自然就与税“无关”，申报纳税可以“暂缓处理”。对此，辽宁省内部审计学会常务理事、大连大学教授周守亮表示，这是一种认知误区，极有可能引发涉税风险。周守亮表示，缴税是实体性法定义务，即纳税人发生法定应税行为后，须在法定期限内将税款缴入国库；报税是程序性法定义务，是纳税人依照法定时限和内容，向税务机关书面报告相关涉税...

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赵建华)部分初创企业认为，公司尚未开展经营，账户没有收入，自然就与税“无关”，申报纳税可以“暂缓处理”。对此，辽宁省内部审计学会常务理事、大连大学教授周守亮表示，这是一种认知误区，极有可能引发涉税风险。周守亮表示，缴税是实体性法定义务，即纳税人发生法定应税行为后，须在法定期限内将税款缴入国库；报税是程序性法定义务，是纳税人依照法定时限和内容，向税务机关书面报告相关涉税...</p>\n\n<a href=\"https://finance.sina.com.cn/roll/2026-09-03/doc-iniqpqxy2141906.shtml\">网页链接</a>\n\n</div>\n\n\n</article>\n</div>\n</body>\n</html>\n","isBrief":false,"type":0,"news_type":1,"symbol":"IBHA","symbol_name":"iShares iBonds 2021 Term High Yield and Income ETF","start_time":0,"source_url":"https://finance.sina.com.cn/roll/2026-09-03/doc-iniqpqxy2141906.shtml","article_id":"2664829106","we_media_id":null,"thumbnails":[],"rights":{"source":"sina","url":"https://finance.sina.com.cn/roll/2026-09-03/doc-iniqpqxy2141906.shtml","rn_cache_url":null,"customStyle":"body{padding-top:10px;}.art_tit_h1{#titleStyle#}a{#lv2TextColor#}.art_time, .art_cite{#sourceStyle#;} .art_cite{margin-left: 3px;}","selectors":".module-article, article","filters":"header, .voice2, .tags, #norm_qrcode_link_auto, 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赵建华)部分初创企业认为，公司尚未开展经营，账户没有收入，自然就与税“无关”，申报纳税可以“暂缓处理”。对此，辽宁省内部审计学会常务理事、大连大学教授周守亮表示，这是一种认知误区，极有可能引发涉税风险。周守亮表示，缴税是实体性法定义务，即纳税人发生法定应税行为后，须在法定期限内将税款缴入国库；报税是程序性法定义务，是纳税人依照法定时限和内容，向税务机关书面报告相关涉税信息的法定程序。“缴税与报税是两件独立的事，纳税人即使一分钱都不用缴，但报税的行为必须要有。”周守亮提醒，当前在实务操作中，报税主要通过电子税务局在线完成，纳税人可足不出户填报相关材料，也可选择前往当地办税服务厅现场办理。无论通过何种渠道，申报动作的完成即标志着程序性义务的履行。他指出，无营业收入的企业也需据实完整申报。零收入是指企业在一个纳税期间内，未发生任何产生应税收入的经营行为。零申报则是指当期不仅收入为零，且企业成本、费用等各项申报数据也同时为零。周守亮举例解释道，比如，某初创公司当期没有任何销售回款、没有业务收入，但每月会为员工发放工资，还存在房租、水电、办公耗材等日常支出，这些经营费用都需要在申报表中如实填写；某企业当期有农产品免税收入，哪怕无需缴税，也需要在对应栏目据实填报，不能填零。周守亮提醒，在企业所得税的业务实操中，纳税人当期在收入与成本均为零的情况下，才可以进行零申报。其他税种的零申报，也需以计税依据为零作为基准。针对暂无经营计划的纳税人，周守亮建议：若只是短期歇业，需要确认自身的税种核定和申报期限，按期如实进行零申报；若确无继续经营打算，应及时办理注销。个体工商户注销流程相对简化，符合条件的可直接申请简易注销，免于开具清税证明。企业需要预留出足够的时间和成本进行清算，在完成债权债务清理、财产处置、税款清缴等清算程序后，才可依次向税务局办理清税证明、向市场监督管理局申请注销登记，清算期间仍需履行申报义务，直至注销完成。","kind":"news","is_publish_news":true,"is_publish_highlight":false,"is_publish_live":false,"is_publish_wemedia":false,"editions":null,"column":"","sentiment":"0","news_tag":"","news_rank":0,"isVideo":false,"video":null,"symbols":[],"gpt_button":1,"need_auth":false,"need_login_tip":false,"code":"91000000","status":"200"},"commentList":[],"isCommentEnd":true,"newsSizeData":{"likeSize":0,"commentSize":0,"repostSize":0,"favoriteSize":0,"likeStatus":false,"favoriteStatus":false},"APP":{"userAgent":"Mozilla/5.0 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