If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (1) Failing to go through tax registration, change registration or cancellation registration within the prescribed time limit; (2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations; (3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference; (4) Failing to declare all bank accounts to the tax authorities in accordance with regulations; (five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.