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 fines is determined according to the seriousness of the case, which is divided into less than 2,000 yuan and more than 2,000 yuan, and more than 10000 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.

Legal basis: Article 536 of the Civil Code of People's Republic of China (PRC). Before the creditor's rights expire, the debtor's creditor's rights or subordinate rights related to the creditor's rights are about to expire, or the bankruptcy claims are not declared in time, which affects the realization of the creditor's rights. The creditor may request the debtor's counterpart to perform by subrogation, report to the bankruptcy administrator or take other necessary actions.