Is it legal for a legal person not to buy social security, pay wages or file tax returns?

Is it legal for a legal person not to buy social security, pay wages or file tax returns?

1. The company is a one-person limited liability company. Generally speaking, a limited company is not acceptable, because a limited liability company must have at least one director and one supervisor, not one person.

2. If you don't work in the company and have no labor relations, you don't have to pay. The legal representative is authorized to handle specific matters, and shall not pay wages without his consent;

3. If there is no labor relationship between the company and its legal representative, or the legal representative is a retiree, social security may not be paid;

4. If the pre-tax salary does not exceed 5,000 yuan/month, there is no need to pay taxes, and zero declaration is also acceptable.

Under normal circumstances, after a registered company obtains a business license and starts to operate, it will begin to declare the tax on its books and accounts. However, in reality, as a general new company has no business or is still in a loss state, it can apply for zero declaration in the early stage after the newly registered company. The state has no mandatory regulations on how long it can declare zero, and it can start policy tax declaration until the company generates profits.

Will there be a problem with zero tax rate declaration?

This paper only analyzes the problem of zero tax rate declaration, including two situations:

(1) Salary expenditure is 0.

If the enterprise belongs to a start-up company, there are no employees (including legal persons), naturally there is no salary and salary expenditure, no social security, and zero tax declaration will do!

If the enterprise does not pay wages due to seasonal shutdown and other reasons, it can be declared as zero, which is in line with the actual situation of the enterprise. However, if the salary is declared zero for a long time (continuous 12 months), it will become the focus of tax collection and management inspection. For example, if the personal salary is 0 yuan, it is reasonable to doubt whether enterprises pay personal consumption expenses in other ways to avoid taxes.

(2) The taxable income of individual income tax is 0 for a long time.

There is another situation about zero tax rate declaration. After the new tax threshold is raised to 5,000 yuan, many enterprises can declare zero tax if their salary does not exceed 5,000 yuan and their taxable income is zero. Note that they declare 3000 yuan, 5000 yuan according to 3000 yuan, and 5000 yuan according to 5000 yuan! Long-term zero declaration is inconsistent with financial statements and social security declaration data, which is inconsistent with the actual situation and will attract the attention of tax authorities and become the object of evaluation and verification.

Therefore, if enterprises want to operate for a long time, the best advice is to pay wages and social security normally. Of course, under the new tax, the exemption amount has increased, the special additional deduction has also increased, and the tax burden of enterprise legal persons has become lighter and lighter, so there is no need to cause enterprise risks because of long-term zero declaration.