Taxpayers who fail to declare unpaid taxes on time will be punished as follows:
1. If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities 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;
2, if the circumstances are serious, punishable by a fine of two thousand yuan to ten thousand yuan. Tax payment refers to the implementation process of taxpayers in taxation, that is, according to the provisions of various national tax laws, a part of collective or individual income is paid to the state at a certain tax rate.
Enterprise income tax shall be declared to the tax authorities. According to the laws of China, enterprise income tax is paid in advance on a monthly or quarterly basis. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.
Enterprise income tax is paid in advance on a monthly or quarterly basis. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.
Legal basis: Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities 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.