If you don't file tax returns, the administrator of the competent tax authorities will treat you as an "abnormal account". If you can't contact for a long time, it will continue to develop into an "abnormal termination." The legal person of this company can basically do nothing in the future. If he wants to start a company anywhere, he needs to go to the original tax bureau to change the abnormal cancellation status to normal status. Last month, a person went to our local taxation bureau to solve the abnormal cancellation in 2007. First apply for "reopening", accept the penalty of overdue declaration after opening, then make supplementary declaration, then change the abnormal state to normal, and finally go through the normal cancellation process, in which the tax registration certificate and other things will report the loss and be fined. This information is networked nationwide. If a legal person wants to start a company again, borrow money or go abroad, it must settle the previous matters. As for shareholders, small companies don't matter, but if the nature is serious, state-owned bank loans and the like should be tainted. Therefore, before starting a company, you should study company law. If you have the obligation to declare tax, and you don't declare or cancel it, that's a question of personal integrity. If there is no income, you can declare it as zero. If it's too much trouble to declare zero, it should be cancelled, or it will pay for itself one day.