You can declare zero and not pay taxes, but you can't always declare zero and not pay taxes. When there is no profit, it can be exempted from enterprise income tax. If you make a long-term zero declaration, you may encounter an inspection by the tax bureau and find that tax evasion will be punished. The corporate income tax rate is 25%.

Legal objectivity:

Article 4 of the Enterprise Income Tax Law The enterprise income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%. Article 5 The taxable income is the balance of the total income of an enterprise in each tax year after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years.