Legal analysis: In order to create a fair market environment for private enterprises, the Provincial Taxation Bureau has taken measures, insisted on risk-free inspection of enterprises in normal production and operation, conducted desk evaluation by using tax big data, and only took tax inspection measures for private enterprises that found tax risks. If the relevant provisions of the Administrative Punishment Law are well implemented, and taxpayers such as private enterprises take the initiative to eliminate or mitigate the harmful consequences of illegal acts, they shall be given a lighter or mitigated administrative punishment according to law.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.