The cash flow statement that implements the small business accounting system (applicable to 05 financial statements) can be declared as zero.

According to the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), taxpayers should prepare and submit financial statements in accordance with the requirements of the Accounting Standards for Business Enterprises, regardless of taxable income, income and other taxable items, or during the period of tax reduction or exemption.

The balance sheet and income statement in various financial and accounting statements shall be submitted quarterly and annually, and the cash flow statement, owner's equity change statement and accounting standards statement for small enterprises shall be submitted annually with notes.