1. In case of overdue for the first time in a natural year, no penalty will be imposed.

2. Overdue for less than 180 days, and it is not overdue for the first time in the year. 50 yuan fines for individuals. 500 yuan shall be fined for enterprises or other organizations.

3. overdue 180 days or more and 360 days or less, which is not the first overdue in the year.

legal ground

According to the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, according to the seriousness of the case, the punishment standards are as follows:

Minor: No penalty will be imposed if the overdue situation occurs for the first time in a natural year.

Lighter: overdue for less than 180 days, and it is not the first overdue in the year. Individuals (including individual industrial and commercial households) shall be fined in 50 yuan. 500 yuan shall be fined for enterprises or other organizations.

Generally: overdue for 180 days or more (excluding 180 days) and less than 360 days, which is not the first overdue in the year. Individuals (including individual industrial and commercial households) shall be fined in 200 yuan. The enterprise or other organization shall be fined 1000 yuan.

Serious: overdue for more than 360 days (excluding 360 days), and it is not overdue for the first time in the year. Individuals (including individual industrial and commercial households) shall be fined between 2,000 yuan and 5,000 yuan. Impose a fine of more than 2000 yuan and a fine of less than 10000 yuan on an enterprise or other organization.