Can Dongguan Social Security declare 0?

Zero tax declaration includes two situations: (1) wage expenditure is 0. If the enterprise belongs to a start-up company and has no employees (including legal persons), there will naturally be no salary and salary expenses, and it is ok to declare a tax without paying social security! If the enterprise is really unable to pay wages due to seasonal shutdown and other reasons, it can make a zero declaration, which is in line with the actual situation of the enterprise. However, if the salary is declared zero for a long time (continuous 12 months), it will become the focus of tax collection and management inspection. For example, if the personal salary is 0 yuan, there is reason to doubt whether enterprises pay personal consumption expenses in other ways to avoid individual taxes.