Zero declaration of individual tax includes two situations: (1) Wage expenditure is zero. If the enterprise belongs to a start-up company and has no employees (including legal persons), naturally there is no salary and salary expenditure, so you don't have to pay social security. Just declare individual tax zero! If the enterprise really can't pay wages due to seasonal shutdown and other reasons, it can make zero declaration to meet the actual situation of the enterprise. However, if the wages are not declared 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, there is reason to doubt whether the enterprise pays for personal consumption expenditure in other ways to avoid individual tax.