After handling the tax registration certificate, determine the relationship between payment and receipt. Although there is no business and no operating income, we still have to go to the tax hall to make a "zero" declaration on schedule. There are several ways to declare, such as email declaration, telephone declaration and online declaration.

According to Article 62 of the Tax Administration Law, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.