The tax bureau does not directly collect cash, and the tax bureau issues a ticket (usually a tax payment certificate), and then the enterprise transfers it to the bank where the account is opened. The procedure of transferring money to pay fines is the same as going to the bank to pay taxes in peacetime, and it needs to be stamped with the special seal for enterprise finance, the seal for legal representative, the seal for cashier and other bank seals. Article 65 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if a taxpayer fails to pay the tax payable and obstructs the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and the overdue fine, and impose a fine of not less than 50% but not more than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.

Legal objectivity:

Article 4 Units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.