The zero declaration of enterprise income tax is aimed at the taxable amount of taxpayers, that is, if the taxable amount of taxpayers in the current period (month, quarter or year) is "zero" or less, they should also fill in the tax return form with the competent tax authorities, instead of filing tax returns only for data above "zero". Here, we should distinguish the procedure of "tax declaration" from the procedure of "tax payment". "Tax declaration" means that no matter whether the taxpayer realizes the effective tax payable in the current period (because in actual operation, the tax payable may be "zero" or negative), it should submit the tax declaration form to the competent tax authorities to clarify the tax-related legal responsibility.

Whether the tax payable is positive or zero and negative, it is only in terms of its calculation results. It does not represent the formation process of tax payable, such as sales revenue, cost and expenses, amortization and so on. If the taxpayer's tax payable is non-positive, it will still reflect the static and dynamic changes and movement process of its operating funds, and submit them to the competent tax authorities in the form of tax returns and accounting statements.