First, the financial accounting of enterprises is sound,

Second, there is no obvious reason to declare zero for three consecutive months.

Third, if the enterprise has neither purchased nor sold goods within these six months, which is the so-called shutdown state, then there will be zero declaration within six months.

If the enterprise has neither purchased goods nor sold them in these six months, it is called a shutdown state, and a small amount of tax (such as deliberately declaring some) appears in part of these six months.