It means that there are taxes and fees that have not been declared, and you can apply for cancellation only if you declare them. According to relevant information, taxpayers and withholding agents who have not registered with the tax authorities have no taxable behavior in the current period. In accordance with the provisions of national tax laws, administrative regulations and rules, zero declaration procedures shall be handled with the tax authorities and no taxable items shall be indicated in the current period. Generally speaking, there is no taxable income (sales) and no taxable amount during the tax declaration period (such as 1 1 month), which is called zero declaration. Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax according to law. There are three main forms of online declaration: self-declaration, agency declaration and other declarations. Taxpayers can choose the specific form of online declaration according to the actual situation.