Legal analysis: Long-term zero tax return of enterprises may have the following effects: 1. For enterprises that have zero tax returns for a long time, they will be fined, and serious ones will be audited. First of all, the tax authorities will include taxpayers in the key monitoring scope, and then carry out relevant tax assessment. If the assessment finds hidden income, false invoicing and other behaviors, it is necessary to pay taxes and late fees. 2. If the enterprise declares zero tax for a long time, it may be listed as a fugitive by the tax, which is very serious and will be listed in the blacklist of major dishonesty and announced to the public. It will also be rated as a D-level taxpayer and bear all the consequences of D-level taxpayers. 3. If the enterprise declares zero tax for a long time and the taxpayer holds the invoice, the tax authorities will reduce or exempt the invoice, and the taxpayer will check the invoice at the tax authorities regularly. Four, if the enterprise long-term zero tax declaration, the tax authorities to check, the tax bureau will use the cost of the enterprise to verify the taxpayer's income.
Legal basis: investigation report on the phenomenon of zero declaration and negative declaration by the first division of turnover tax management in State Taxation Administration of The People's Republic of China > Notice of zero declaration means that the tax declaration of ordinary taxpayers has neither output tax nor input tax, and the tax payable is zero.