Legal analysis: First, enterprises that have filed zero tax returns for a long time will be fined, and in serious cases, they will be audited. First of all, the tax authorities will include taxpayers in the key monitoring scope, and then carry out relevant tax assessment. If taxpayers are found to have concealed income and falsely invoiced, they will have to pay taxes and late fees.

Second, the long-term zero-tax return of enterprises may be classified as tax evasion, will be included in the blacklist of major dishonesty and announced to the public, and will also be rated as a D-level taxpayer. If you are rated as a D-level taxpayer, you must bear all the consequences of D-level taxpayers.

Third, enterprises have long-term zero tax returns. If taxpayers hold invoices, the tax authorities will reduce or exempt the invoices, and require taxpayers to check the invoices at the tax authorities regularly.

Four, if the enterprise's long-term zero tax return is verified by the tax authorities, the tax bureau will use the cost of the enterprise to verify the taxpayer's income.

Legal basis: Article 56 of the Constitution of People's Republic of China (PRC). People and citizens in China have the obligation to pay taxes according to law.