公司为啥一个员工都没有？ Why does a company have no employees?

公司名下没有登记在册员工，也没有申报工资和社保，一般分为三种情况：

The company has no employees, and has not declared wages and social security. Generally, there are 3 situations:

1. 公司注册后，一直没有开展业务；

After the company registered, there has been no business operation;

创业者心血来潮注册了个公司，一直没有找到业务，自己作为公司的股东，觉得没必要自己聘请自己，自己给自己发一份工资，钱从左口袋出，又从右口袋进。

Entrepreneurs registered a company impulsively, and there has been no business operation. As a shareholder of the company, they feel that there is no need to hire themselves.

2. 壳公司，仅用于签合同和开票；

It is a shell company, only used for signing contracts and invoicing;

由于业务上的需要，有时候股东们需要成立多家公司，即所谓的“一套人马，多个牌子”，公司为了方便管理，把员工都纳入一家公司名下，而其他公司，主要是用于签合同和开发票。

The investor established several companies due to business needs. In order to facilitate management, the company puts employees under the name of one company, while other companies are mainly used to sign contracts and issue invoices.

3. 业务停滞的“僵尸公司”；

"Zombie companies" with stagnant business;

有的公司运营了一段时间后，因为效益不佳，遣散了所有的员工，但又因为各种原因，股东不想立即把公司注销，想养着看将来有没激活的机会。

After some companies have been operating for a period of time, all employees are dismissed due to poor efficiency, but for various reasons, shareholders do not want to cancel the company, and want to raise the chance of activation in the future.

公司没有员工的情况能否长期存在？ Can the company have no employees for a long time?

上述的三种情况，都面临同一个问题：公司旗下没有员工，也没有申报工资，更没有缴纳社保和住房公积金，长期个税都是零申报，这样做会有问题吗？

The above three situations all face the same problem: there are no employees under the company, no salary declaration, and no social security and housing provident fund payment. Long-term individual tax declarations are zero. Will this be a problem?

对于“公司能否长期没有员工”这个问题，法规并没有明确指出企业在领取执照后，多久必须聘请员工，也没有规定一家公司的“无人状态”可以持续多久。

Regarding this question, the law does not stipulate that a company must hire employees immediately after its establishment, nor does it stipulate how long a company’s "no-employee status" can last.

但税务监管部门会在“大数据”和“金税四期”的辅助下，把长期没有申报个税和社保的企业筛选出来，并提醒工商或税务的专管员，要实地勘查或重点质询，如果企业不能给出合理的解释，将会被列入异常名录。

However, with the assistance of "big data" and "Golden Tax System Phase IV", the tax supervision department will screen out companies that have not declared individual tax and social insurance for a long time, and remind government officials to conduct on-site surveys. If the company cannot give a reasonable explanation, it will be blacklisted.

公司没有员工，可能面对如下问题 The company has no employeesand may face the following problems

1. 如果“长亏不倒”，为什么要继续经营下去？

If it is a "long-term loss" enterprise, why should it continue to operate?

一家企业可能没有收入，但不可能没有支出，至少银行账户也有年费，正常情况下还有租金、办公费用、业务招待费等。

A company may have no income, but it is impossible to have no expenditure. At least there is an annual fee for a bank account, and under normal circumstances there are rent, office expenses, business entertainment, etc.

如果这些企业既没有收入，也没有聘请员工，长期亏损而又不倒闭（谓之“长亏不倒”），税局就会有以下的怀疑：

If these companies have neither income nor hired employees, long-term losses without going bankrupt (so-called "long-term losses do not go bankrupt"), the tax bureau will have the following suspicions:

是不是私底下有做生意，却没有按规定申报收入？

Do you do business in private but fail to declare your income as required by the policy?

是不是私下有给员工发工资，但却没有申报工资和社保？

Did they pay employees privately, but did not declare their wages and social security?

是不是利用公司做特殊目的商业操作？

Do you use the company to do some special purpose operations?

2. 公司有收入却没有员工，收入是怎么产生的？

The company has income but no employees. How does the income come from?

企业每个月都有收入，却没有员工。当然，你可以解释说，业绩都是股东们做的，法律没有规定股东一定要在公司领工资。

The company has income every month, but it has no employees. Of course, you can explain that performance is done by shareholders, and the law does not require shareholders to receive wages in the company.

但这样的解释难免税局会提出如下怀疑：

However, such an explanation will inevitably be raised by the Tax Bureau as follows:

是不是有虚开发票的嫌疑？

Is there a suspicion of illegally issuing invoices?

是不是虚设了一些业务，从而虚构成本去抵扣所得税？

Did some fictitious business be used to deduct income tax?

是不是故意刷流水，然后向金融机构贷款后就跑路？

Is it a fictitious bank statement and then run away after borrowing from a financial institution?

3. 如果公司注册地有人在办公，他们跟公司是什么关系？

If someone is working at the place where the company is registered, what is their relationship with the company?

公司只要有营业执照，就必须要有注册地址或办公地址，如果地址长期没人，面对工商、税务、劳动局或银行的实地考察时，就很容易被列入异常名录。

As long as the company has a business license, it must have a registered address or office address. If the address is unoccupied for a long time, it is easy to be blacklisted when faced with on-site inspections by the industrial and commercial, taxation, labor bureau or bank.

如果场地里面有人，而也不是股东本人，这人跟公司是什么关系？

If there are people in the venue, but not the shareholders themselves, what is the relationship between this person and the company?

如果是员工，为什么没有签订劳动合同？没有申报工资？

If it is an employee, why didn't the labor contract be signed? Did not declare salary?

如果是兼职，为什么连一份劳务工资都没有申报？

If it is a part-time job, why didn't you even declare a salary?

公司不宜超过6个月无在册员工 The company should not have no registered employees for more than 6 months

上面的3个问题，是税局常常用来质询没有在册员工的公司。虽然有点主观，但确实是很现实的问题，原则上，并不建议企业长期没有登记在册员工，这必将引来麻烦。

The above three questions are often used by the tax bureau to question companies that have no registered employees. Although a bit subjective, it is indeed a very realistic issue. In principle, it is not recommended that companies have no registered employees for a long time, which will inevitably cause trouble.

何谓“长期”？我们给出的参考期限是6个月，6个月内，企业应至少申报一份员工工资，购买一份社保。

What is "long-term"? The reference period is 6 months. Within 6 months, companies should declare at least one employee salary and purchase one social insurance.

因为根据《公司登记管理条例》第六十七条：“公司成立后无正当理由超过6个月未开业的，或者开业后自行停业连续6个月以上的，可以由公司登记机关吊销营业执照”。

This is because according to Article 67 of the "Regulations on the Administration of Company Registration": "If a company has not opened business for more than 6 months after its establishment, or has ceased business for more than 6 consecutive months after opening, the company registration authority may revoke its business license" .

如果公司连一个员工都没有，如何解释公司在“开业状态”？在过去的“纯人工管理时代”，政府人员可能因为管理的公司账户太多，而无法筛选出这些“僵尸企业”，但在大数据的政务环境下，这些企业系统将会自动筛选出来，并提醒工商或税务的专管员，要实地勘查或重点管理。

If the company does not even have an employee, how to explain that the company is in the "open state"? In the past "manual management era", government officials may not be able to screen out these "zombie companies" because they managed too many company accounts. However, in the government environment of big data, these corporate systems will be automatically screened out and reminded Specialized administrators of industry, commerce and taxation shall conduct on-site surveys or key management.

对于无实际经营，且后续不打算再启用的公司牌照，最好的处理方式就是去注销。对于有收入和开票需求的公司主体，最好的方法还是主动申报至少一份工资和社保。因为特殊原因，暂时无法登记在册员工的，公司期限不应该超过6个月。

For companies that have no actual operations and will not operate in the future, the best way to deal with them is to cancel them. For companies with income and billing needs, the best way is to proactively declare at least one salary and social security. For special reasons, if the registered employee cannot be registered temporarily, the company's period should not exceed 6 months.

公司一定需要有员工吗？虽然这个问题法律没有明文规定，但如果设立超过6个月以上的公司，建议至少申报一份工资和社保，这样会减少被监管和稽查的风险。如果有关于人力资源的相关问题，欢迎咨询GBAA。

Does the company need to have employees? Although this issue is not expressly stipulated in the law, if a company is established for more than 6 months, it is recommended to declare at least one employee salary and social security, which will reduce the risk of supervision and inspection. If you have any questions about human resources, please consult GBAA.