State Tax Bureau of Shenzhen published a notice on 29 December 2006 about investigation on zero VAT reporting tax payers. Main content of the notice is as follows:

From 1 Jan 2007 to 30 April 2007, State Tax Bureau of Shenzhen will carry out an investigation on tax payers whose VAT reporting were zero for over 12 months consecutively. All tax payers who fulfill the requirements of zero reporting are required to fill in a <Zero Reporting Self-Checking Form> designated by State Tax Bureau of Shenzhen by themselves and submit the form to related tax authority before the reporting deadline for January 2007. For details, please refer to: www.szgs.gov.cn

深國稅告〔2006〕18號
深圳市國家稅務局
2006-12-29

深圳市國家稅務局於2006年12月29日發出關於開展零申報戶專項整治工作的通告，主要內容如下：

深圳市國家稅務局將於2007年1月1日-2007年4月30日對連續12個月以上增值稅零申報的納稅人進行檢查。凡符合條件的零申報納稅人，應自行填寫深圳市國家稅務局統一制定的《零申報自查情況表》，2007年1月份申報期前報主管稅務機關。詳情請登錄http://www.szgs.gov.cn。