Legal analysis: A company can stop business if it is not operating. The business of the company can be suspended, but the tax declaration can not be stopped. During the period of suspension, the tax declaration should be handled normally, and 0 should be filled in the monthly declaration form. Taxpayers need to suspend business for more than one month under special circumstances, and should go to the information sale window to receive the "Enterprise Suspension Report Form" with the application report approved by the competent department. Taxpayers who need to resume business after the expiration of business suspension shall hold the application report for resumption of business approved by the competent department, go to the information sales window to receive the Report Form for Resumption of Business, and complete it together with the original Notice of Approval of Business Suspension to go through the tax registration window.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the declaration determined by tax authorities in accordance with the provisions of laws and administrative regulations. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.