Can the company declare unpaid taxes if it is not profitable?

If you start a unprofitable company, you can't declare it zero and you can't pay taxes. According to the relevant laws and regulations, taxpayers and withholding agents engaged in production and business operations must keep account books, accounting vouchers, tax payment vouchers and other relevant materials within the prescribed storage period.

legal ground

"People's Republic of China (PRC) tax collection and management law" thirty-third.

Taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations.

Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.

Article 24

Taxpayers and withholding agents engaged in production and business operations must keep account books, accounting vouchers, tax payment vouchers and other relevant materials within the time limit prescribed by the competent departments of finance and taxation of the State Council.

Account books, accounting vouchers, tax payment vouchers and other relevant materials shall not be forged, altered or destroyed without authorization.