Legal analysis: 1. Failing to file tax returns on time, but paying taxes on time: 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. 2. Make tax returns on time, but not on time: take compulsory measures to collect taxes.

Legal basis: Article 62 of the Tax Administration Law of People's Republic of China (PRC), 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. Paragraph 1 of Article 40 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates that compulsory measures are taken to collect taxes, and a fine of more than 50% but less than five times of tax payment may be imposed according to Article 68 of the new Law of People's Republic of China (PRC) on Tax Collection and Management.