1. Type of violation: tax registration

Illegal conduct: the taxpayer fails to file for tax registration, change or cancellation of registration within the prescribed time limit

Punishment basis: Article 60, Paragraph 1, Item 1 of the Tax Collection and Administration Law of the People’s Republic of China. If a taxpayer commits one of the following acts, the tax authority shall order it to make corrections within a time limit and may impose a fine of less than RMB 2,000; the circumstances are serious, in case of violation, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (1) Failure to apply for tax registration, modification or cancellation of registration within the prescribed time limit.

Judgment criteria: If the violation is violated for the first time within a year and the harmful consequences are minor, and the tax authority takes the initiative to correct before the tax authority finds it or corrects within the time limit ordered by the tax authority to make corrections, no administrative penalty will be imposed. Except for the circumstances specified in the preceding paragraph, penalties shall be based on the following standards:

1. If the tax authority takes the initiative to make corrections before it is discovered or within the time limit ordered by the tax authority to make corrections, the individual shall be fined less than 50 yuan, and the unit 1,000 yuan shall be imposed The following is fine.     
2. Those who fail to make corrections within the time limit ordered by the tax authority to make corrections shall be fined between RMB 50 and RMB 2,000 on the individual, and fines between RMB 1,000 and RMB 2,000 on the unit.     
3. Those who violated repeatedly and failed to make corrections within the time limit ordered by the tax authority to make corrections, or have other serious circumstances, shall be fined not less than 2,000 yuan but not more than 10,000 yuan.

2. Type of violation: Account book voucher management

Illegal conduct: The taxpayer fails to set up and keep account books or keep account vouchers and related materials in accordance with regulations

Punishment basis: Article 60, Paragraph 1, Item 2 of the Tax Collection and Administration Law of the People’s Republic of China. If a taxpayer commits one of the following acts, the tax authority shall order it to make corrections within a time limit and may impose a fine of less than RMB 2,000; the circumstances are serious, in case of violation, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (2) Failure to set up and keep account books or keep accounting vouchers and related materials in accordance with regulations.

Judgment criteria: If the violation is violated for the first time within a year and the harmful consequences are minor, and the tax authority takes the initiative to correct before the tax authority finds it or corrects within the time limit ordered by the tax authority to make corrections, no administrative penalty will be imposed. Except for the circumstances specified in the preceding paragraph, penalties shall be based on the following standards:

1. If the tax authority takes the initiative to make corrections before it is discovered or within the time limit ordered by the tax authority to make corrections, the individual shall be fined less than 50 yuan, and the unit 1,000 yuan shall be imposed The following is fine.     
2. Those who fail to make corrections within the time limit ordered by the tax authority to make corrections shall be fined between RMB 50 and RMB 2,000 on the individual, and fines between RMB 1,000 and RMB 2,000 on the unit.
3. Those who violated repeatedly and failed to make corrections within the time limit ordered by the tax authority, or lost, damaged, transferred, concealed account books, accounting vouchers and related materials, or have other serious circumstances, shall be punished with more than 2,000 yuan 1 A fine of less than 10,000 yuan.

3. Type of violation: tax declaration

Illegal behavior: taxpayers and withholding agents fabricate false tax calculation basis

Basis for punishment: Article 64 Paragraph 1 of the Tax Collection and Administration Law of the People’s Republic of China. If a taxpayer or withholding agent fabricates a false tax calculation basis, the tax authority shall order it to correct within a time limit and impose a fine of less than 50,000 yuan. .

Judgment criteria:

1. If the false tax calculation basis is fabricated and the amount is less than 200,000 yuan, and the tax authority voluntarily corrects it before the tax authority finds it or corrects it within the time limit ordered by the tax authority to make corrections, a fine of not more than 50 yuan will be imposed on the individual and the unit will be imposed A fine of less than 1,000 yuan; if the correction is not made within the time limit ordered by the tax authority, a fine of 50 yuan to 2,000 yuan will be imposed on the individual, and a fine of 1,000 yuan but less than 10,000 yuan will be imposed on the unit.     
2. If the amount of fabricated false tax calculation basis exceeds 200,000 yuan but less than 500,000 yuan, a fine of 50 yuan to 5,000 yuan shall be imposed on the individual, and a fine of 1,000 yuan to 10,000 yuan shall be imposed on the unit.     
3. If the amount of fabricated false tax calculation basis is more than 500,000 yuan but less than 1 million yuan, a fine of 5,000 yuan to 10,000 yuan will be imposed on the individual, and a fine of 10,000 yuan but less than 30,000 yuan will be imposed on the unit.     
4. In case of fabricating a false tax basis with an amount of more than 1 million yuan, a fine of 10,000 yuan to 50,000 yuan will be imposed on the individual, and a fine of 30,000 yuan but less than 50,000 yuan will be imposed on the unit.

4. Type of violation: tax collection

Illegal conduct: taxpayers fail to file tax returns, fail to pay or underpay taxable amounts

Punishment basis: Article 64 Paragraph 2 of the "Tax Collection Administration Law of the People’s Republic of China". If a taxpayer fails to file tax returns, and fails to pay or underpay the taxable amount, the tax authority shall recover the tax that he has not paid or underpaid. Payments, late fees, and a fine of not less than 50% but not more than five times of the tax that is not paid or underpaid.

Judgment criteria:

1. If it can cooperate with the tax authority and does not cause significant adverse social impact, a fine of 50% of the tax that is not paid or underpaid is imposed on the individual, and 50% of the tax that is not paid or underpaid is imposed on the unit More than 1 times the fine.
2. Those who fail to cooperate with the tax authorities, or where the illegal act has a relatively large negative social impact, shall be fined 50% or more and less than two times of the tax that is not paid or underpaid to the individual, and the tax that is not paid or underpaid is imposed on the unit A fine of more than 1 time and less than 2 times.    
3. Where evasion or refusal of inspection causes serious consequences, or an illegal act that has a major adverse social impact, a fine of not less than 2 times or less than 5 times of the tax that is not paid or underpaid shall be imposed.