Core Viewpoint - Continuous zero declaration can lead to penalties and affect tax credit ratings, as companies are required to report accurately even if they qualify for tax exemptions [2][3]. Group 1: Impact of Long-term Zero Declaration - Penalties for zero declaration include the need to repay taxes and late fees, and potential fines for tax evasion [2]. - A company's tax credit rating can be downgraded if it has three consecutive months or a total of six months of zero declarations within a year [2]. Group 2: Misconceptions about Zero Declaration - Zero tax does not equate to zero declaration; companies must report accurately even when enjoying tax exemptions [2]. - New companies with no revenue but having input tax credits cannot opt for zero declaration, as it may lead to issues with overdue input tax deductions [3].