Legal analysis: normal phenomenon. Small food and beverage outlets belong to small and micro enterprises or small-scale taxpayers. Generally speaking, they can enjoy preferential tax policies and are exempt from relevant taxes and fees. The annual report is a declaration to the industrial and commercial department and has nothing to do with taxation. If you don't pay taxes, you can fill in zero in the relevant data in the annual report. Small restaurants should also declare their turnover quarterly according to the provisions of the tax law, and fill in the tax-free data according to the preferential tax policies.

legal basis: article 33 of the law of the people's Republic of China on the administration of tax collection, taxpayers shall reduce or exempt taxes in accordance with the provisions of laws and administrative regulations. Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities shall not implement them and report to the higher tax authorities.