According to the "People's Republic of China (PRC) tax collection and management law" sixtieth taxpayers have one of the following acts, the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than two thousand yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the 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 account numbers to the tax authorities as required;
(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.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.
Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
Extended data:
Measures for the Administration of Tax Registration Article 13 When handling tax registration, taxpayers shall truthfully provide the following documents and materials to the tax authorities according to different situations:
(1) Industrial and commercial business license or other approved practice certificates;
(2) Relevant contracts, articles of association and agreements;
(3) Certificate of uniform code of organization;
(four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner.
Other relevant documents and materials that need to be provided shall be determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law