Taxpayers and withholding agents 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, zero declaration procedures shall be handled with the tax authorities and no taxable items shall be indicated in the current period.

Copying taxes and clearing cards is the last operation of paying taxes every month. Generally speaking, tax copying is to record the invoices issued in the current month in the IC card as the basis for enterprise tax calculation. Generally, before filing tax returns, the invoices needed for next month can only be issued after copying tax. As for clearing the card, it is to empty the information in the IC card that has been copied, which is convenient for tax filing and copying next month. Simply put, clearing the card is the last step, and copying tax returns is the pre-operation of clearing the card.