Zero declaration means that the income, cost, expenses, profits and taxes are all zero, and the general income is zero, which does not mean that the expenses are also zero. The registered company has at least an office, not its own real estate, but at least it should be rented. If there are employees, it must pay wages, and the office must also have some basic facilities such as office furniture. This may have fixed assets, and it needs to be renovated when it is newly opened. This will have long-term prepaid expenses, plus the necessary expenses of other offices. As well as the account opening fee generated by opening an account, it is impossible to declare zero. If the registered capital is in place, there is still deposit interest. Therefore, please see the definition of zero declaration of other taxes according to the actual situation. According to the Notice of State Taxation Administration of The People's Republic of China Turnover Tax Management Division I on Printing and Distributing (Guo Shui Liu Yi Han [1997] No.2), the zero declaration of value-added tax was defined at the earliest, that is, "zero declaration" means that the tax declaration of ordinary taxpayers has neither output tax nor input tax.

According to the announcement of State Taxation Administration of The People's Republic of China on the number of tax returns of reasonable degenerate taxpayers (State Taxation Administration of The People's Republic of China Announcement No.6, No.2016), the urban maintenance and construction tax and education surcharge attached with value-added tax and consumption tax are exempt from zero declaration.

Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Revision of the Statistical Table of Enterprise Income Tax Settlement and Payment (Guo Shui Han [2010]190), the annex: Summary Table of Enterprise Income Tax Settlement and Payment and the instructions for reporting, there are statistics on enterprises with zero declaration.

All the annual returns declared by taxpayers are enterprises with zero blank forms.

Although some statements have data, enterprises with zero income after tax adjustment will also be recognized as zero reporting enterprises by the tax bureau.

If it is a long-term zero-declaration enterprise, it should be included in the key verification library.