1. If a taxpayer or withholding agent fails to file tax returns and submit tax information within the prescribed time limit, the tax authorities may order it to make corrections within a time limit and impose a fine of less than 2,000 yuan;

2. If the circumstances are serious, the fine can be increased to more than 2,000 yuan10,000 yuan.

Basic concepts and principles of taxation:

1, the definition of tax: tax is a kind of free compulsory payment levied by the state on social members in order to obtain fiscal revenue and regulate the economy;

2. Functions of taxation: Taxation mainly has the functions of fiscal revenue, regulation and social management;

3. Tax principle: the tax collection and management follows the principles of legality, fairness, convenience and economy;

4. Taxes classification: Taxes are usually divided into direct taxes and indirect taxes, such as personal income tax and indirect taxes such as value-added tax;

5. Taxpayer: Taxpayer refers to a natural person, legal person or other organization that should bear the tax obligation according to law.

To sum up, the tax authorities will order those who fail to file tax returns on time to make corrections within a time limit, and may impose a fine of less than 2,000 yuan according to the seriousness of the case; If the circumstances are serious, the fine may be increased to more than 2,000 yuan, with a maximum of 10000 yuan.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 62

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them 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.