The administrative penalty for failing to declare tax payment may be concurrently fined, and if the tax authorities order it to make corrections within a time limit, it shall be fined up to 2,000 yuan. If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed. Because taxpayers have the obligation to pay taxes, and different taxes have different tax standards.

1. What is the administrative penalty for not paying taxes?

According to Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Management, if a taxpayer fails to file tax returns and submit tax payment materials within the prescribed time limit, 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. What are the relevant provisions for undeclared tax?

Tax declaration refers to the legal act of taxpayers submitting written reports to tax authorities on tax matters in accordance with the time limit and contents stipulated in the tax law. It is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, the main source of tax management information of tax authorities and an important system of tax management.

Taxpayers' and withholding agents' tax returns or tax withholding and remitting reports mainly include: tax types, tax items, taxable items or tax withholding and remitting items, applicable tax rate or unit tax amount, tax basis, deduction items and standards, tax payable or tax withholding and remitting, tax payment period, etc.

Tax declaration refers to the legal act of taxpayers and withholding agents to submit relevant tax matters and tax payable to the competent tax authorities in writing within the reporting period in accordance with the provisions of the tax law or the relevant administrative regulations of the tax authorities after the legal tax obligation occurs.

Third, what is the legal responsibility?

"People's Republic of China (PRC) tax collection and management law" has the following provisions on tax declaration:

(1) Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Withholding agents must truthfully submit the tax withholding and collecting report forms and other relevant materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

(2) Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data message or other means according to regulations.

(3) If a taxpayer or withholding agent fails to file a tax return or submit a report on tax withheld and remitted, the tax return may be postponed with the approval of the tax authorities.

If the required declaration and submission matters are postponed after approval, the tax shall be paid in advance within the tax payment period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the final settlement shall be made within the approved extension period.

According to the provisions of "People's Republic of China (PRC) tax collection and management law":

(1) Enterprises, branches engaged in production and business operations established by enterprises in other places and other places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.

(2) Taxpayers engaged in production and business operations who have changed the contents of their tax registration shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying to the administrative department for industry and commerce for cancellation of registration, report to the tax authorities with relevant documents for handling the change or cancellation of tax registration.

Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, hold tax registration certificates, open basic deposit account and other deposit accounts in banks or other financial institutions, and declare all account numbers to the tax authorities.

(4) Taxpayers use tax registration certificates in accordance with the provisions of the competent tax authorities in the State Council. The tax registration certificate shall not be lent, altered, damaged, traded or forged.

The legal liability for violating the provisions of tax declaration is based on the Law of People's Republic of China (PRC) on Tax Collection and Administration.

(1) If a taxpayer fails to file a tax return within the prescribed time limit, or a withholding agent or agent fails to submit a tax withholding report to the state tax authorities within the prescribed time limit, the state tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If no correction is made within the time limit, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed;

(2) If a general taxpayer fails to declare and calculate the input tax amount, output tax amount and payable tax amount according to the provisions of the preceding paragraph, the deduction of the input tax amount and the right to use special invoices shall be cancelled within a certain period of time, and the value-added tax payable shall be calculated and paid according to the sales amount and the specified tax amount.

Under normal circumstances, taxpayers can pay taxes or pay by themselves. Usually pay in the tax hall. If you want to pay it, you'd better mail the tax return at this time. If the payment cannot be made on time, with the approval of the tax authorities, the declaration can be postponed at this time.