Legal analysis: those who fail to declare after the declaration period will go directly to the tax hall to accept punishment and make up the report. Due to the data synchronization error, the last declared warehousing data (such as prepaid tax) brought by the current customs declaration is inconsistent with the actual data, resulting in the current declared data not being able to enter the collection and management system. Taxpayers should check the corresponding data of the current tax return, check with the last month's return, and find out the reasons for making a manual return to the tax authorities. The tax payable should be calculated clearly every month when filing tax returns. If tax evasion is punished, the company may be notified or even fined.

Legal basis: Article 4 of the Enterprise Income Tax Law of People's Republic of China (PRC) has an enterprise income tax rate of 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.