After the company's business license is issued, it has the obligation to declare and pay taxes (including zero declaration) even if it does not start business. Article 12 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates: "Taxpayers engaged in production or business operations shall, within 30 days from the date of obtaining a business license, report to the competent tax authorities in the place of production or business operations or where the tax liability occurs for tax registration, truthfully fill in the tax registration form, and provide relevant certificates and materials as required by the tax authorities. The Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection are formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection. Promulgated by Decree No. 362 of the State Council of the People's Republic of China on September 7, 2002. The Detailed Rules for Implementation are divided into general provisions, tax registration, account book and voucher management, tax declaration, tax collection, tax inspection, legal liability, document delivery, and 113 articles in Chapter 9 of the Supplementary Provisions, which shall come into force on October 15, 2002. What are the provisions of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection on taxpayer matters? Article 18 Except where it is not necessary to issue a tax registration certificate according to regulations, a taxpayer must present a tax registration certificate when handling the following matters: (1) opening a bank account; （2） Apply for tax reduction, exemption and refund; （3） Apply for extension of declaration and tax payment; （4） Receiving and purchasing invoices; （5） Apply for issuance of tax management certificate for outbound business activities; （6） Handle the suspension of business; （7） Other tax related matters. Article 19 The tax authorities shall implement a system of regular verification and renewal of tax registration certificates. Taxpayers shall, within the prescribed time limit, go through the formalities of verification or renewal with the competent tax authorities on the strength of relevant certificates. Article 20 Taxpayers shall publicly hang the original of their tax registration certificates at their production, business or office premises for inspection by the tax authorities. If a taxpayer loses his tax registration certificate, he shall report to the competent tax authority in writing within 15 days and announce in a newspaper that it is invalid. Is it necessary to pay taxes if the company does not start business after its business license is issued? Have you learned the knowledge of law?