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“零申报”是商业企业普通存在的一种异常现象，也是税务部门日常征管稽查较为“头痛”的问题。问题的主要成因源自增值税法规的不完善及纳税人偷税心理和行为，应通过改进增值税应纳税额计算方法、加强对申报异常户的征收管理、摸索行之有效的税务稽查方法、加大打击偷税行为力度等办法加以综合治理。
“Zero declaration” is an unusual phenomenon common to commercial enterprises, but also the tax department daily collection inspection more “headache” problem. The main cause of the problem stems from imperfect value-added tax regulations and taxpayers’ tax evasion psychology and behaviors. We should improve tax collection methods of value-added tax, strengthen the collection and management of abnormal households and find effective tax inspection methods. Big fight against tax evasion and other measures to be comprehensive management.