大连大学教授周守亮近日向初创企业发出提醒，即使公司暂无经营收入，也必须按照法定期限进行税务申报1。他强调，缴税与报税是两个独立的概念，纳税人即使不需要缴纳任何税款，但报税作为程序性的法定义务仍然不能免除1。
周守亮指出，企业需要区分"零收入"和"零申报"两个不同的概念1。零收入是指企业在一个纳税期间内未发生任何产生应税收入的经营行为，而零申报则要求当期不仅收入为零，企业的成本、费用等各项申报数据也必须同时为零1。纳税人只有在收入与成本均为零的严格条件下，才可以进行零申报，否则可能引发涉税风险1。
对于暂时停业的企业，周守亮建议应当确认自身的税种核定和申报期限，按期如实进行零申报；若确无继续经营打算，应及时办理注销1。
Tax filing and tax payment are two separate obligations that startup companies must understand, according to Zhou Shouliang, a professor at Dalian University and executive director of Liaoning's Internal Audit Society 1. Even when a company generates no revenue, it remains legally required to submit tax declarations within the statutory deadline—a procedural obligation independent of actual tax payment 1.
For enterprises with zero business income, accurate reporting of all cost and expense items is still mandatory 1. Zero filing is only permissible when both revenue and all costs and expenses are simultaneously zero during the tax period 1. Companies must distinguish between zero revenue—the absence of any income-generating business activities during a tax period—and zero filing, which requires all financial data across the declaration to be zero 1. Failure to comply with these distinctions can expose businesses to tax-related risks 1.
For companies experiencing temporary suspension of operations, Zhou advised verifying their tax category classification and filing deadlines, then submitting zero declarations on schedule as required 1. Conversely, enterprises with no intention of resuming operations should promptly proceed with business deregistration 1.
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