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 two thousand yuan but not more than ten thousand yuan may be imposed. If the fine exceeds 2,000 yuan, a hearing may be requested. If the tax bureau no longer punishes, it may apply to the tax authority at the next higher level for administrative reconsideration.

Legal objectivity:

Article 62 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, 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 two thousand yuan but not more than ten thousand yuan may be imposed.