Legal basis:

According to the tax administration law

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Article 17 Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities.

Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.

When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.

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Article 60 If a taxpayer commits one of the following acts, 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 two thousand yuan or more and ten thousand yuan or less shall be imposed:

(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;

(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;

(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;

(4) Failing to declare all bank account numbers to the tax authorities as required;

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Please refer to.