需要特别注意的是，注意每个月按时向税务申报税，即使没有开展业务不需要缴税，也要进行零申报，否则会被罚款。

Special attention is paid attention to the monthly tax return to the tax, even if the business does not need to pay taxes, but also to zero declaration, otherwise it will be fined.

youdao

你和你的配偶被等视为居民，在做出选择以后的所有税务年里，作收入报税。

You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect.

youdao

实施电子报税与电子政务是税务系统方便纳税人，提高工作效率，降低税收成本的有效途径。

It is that the tax system facilitates taxpayers to implement electrons and declare dutiable goods with the E-government, improve working efficiency, reduce the effective way of the tax revenue cost.

youdao