Legal analysis: zero declaration is overdue, and there is no need to pay late fees. Whether to impose a fine or not is decided by the tax bureau, which may impose a fine. The amount of the fine is determined according to the seriousness of the case, which is divided into less than 2,000 yuan and more than 2,000 yuan10,000 yuan. The late payment fee shall be paid at the rate of 0.5 ‰ per day according to the tax amount. Because there is no tax for zero declaration, there will be no late payment fee. Late payment refers to the method by which the administrative organ imposes new payment obligations on the counterpart who fails to fulfill the payment obligations within the time limit. The purpose is to urge them to fulfill their obligations as soon as possible, which belongs to a specific form of execution punishment in administrative enforcement. It is characterized in that (1) is applicable to the obligation to pay money. (2) The debtor fails to perform its obligations within the agreed time limit. (3) It can be done repeatedly, which is embodied in daily billing.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.