The problem is too simple. If you strictly follow the tax law, you may have taxable services without sales income, or the goods are transferred and recognized as selling goods by the tax authorities, so you will be taxed without income.

However, you clearly said that you would pay 200 yuan's tax. According to my judgment, it should not belong to the above two situations, but you met a simple or fixed collection method of a tax office.

State Taxation Administration of The People's Republic of China has raised the threshold of value-added tax, and the implementation time varies from place to place, but most of them have been adjusted, and the threshold is set at more than 5,000 yuan for monthly sales. Then, according to the simple collection method or the fixed collection method, 5,000 times the tax rate of 4%, 200 yuan is the lowest monthly fixed tax, and there is no need to tax any lower sales income.

Then at this time, it depends on what kind of situation you are in. If it is designated as monthly payment to 200 yuan, and your monthly sales are almost more than 5,000 yuan on average, there is nothing to say. If you have no sales income in a certain month, you have to pay this 200 yuan tax. If you have evidence that the average monthly sales income is less than 5000 yuan, and you often don't earn a cent in a certain month, you can ask the competent tax office to re-approve the tax amount. If the tax office doesn't agree with you, there are many ways to hear, reconsider and sue. If you don't start business, or the renovation period is closed, you can completely close the business with the tax office.