Sure. Zero declaration means that taxpayers and withholding agents who have registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, they should go through zero declaration procedures with the tax authorities and indicate that there are no taxable items in the current period. Large-scale enterprises need to file tax returns even if they have not generated taxes, that is, zero returns. It should be noted that zero declaration for three consecutive months is an abnormal declaration, which will be listed as a key concern by the tax bureau. Or, although there is an interval, the enterprise will still be audited and punished if it has zero declaration for six months in a year.