Group 1 - The core viewpoint is that there is a significant difference between "zero declaration" and "non-declaration" in tax reporting, where zero declaration indicates no taxable income during the reporting period, while non-declaration is considered a tax violation that can lead to administrative penalties [2]. Group 2 - Zero declaration refers to a situation where all reported data for value-added tax and corporate income tax is zero, indicating no taxable income [2]. - Non-declaration is classified as a violation of tax laws and can result in administrative penalties as per the Tax Collection and Administration Law [2].