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.

Taxpayers who evade taxes or refuse to pay taxes may, at their discretion, be fined in addition to recovering the tax payable and charging a late fee; Taxpayers who fail to apply for tax registration, tax declaration and submit accounting statements may be fined as appropriate.

The amount of fines shall be handled in accordance with relevant regulations. It shall be turned over to the state treasury by the executing organ. Tax fines and fines imposed by judicial organs as legal sanctions are not the same thing. Tax penalty refers to a fine of 1 times but less than 5 times for taxpayers who are identified by the state tax authorities as tax evasion, tax fraud and failure to pay taxes on time.

According to the first paragraph of Article 29 of the Administrative Punishment Law of the People's Republic of China, if no illegal act is found within two years, no administrative punishment will be imposed. Except as otherwise provided by law.

According to the provisions of Article 86 of the Law of People's Republic of China (PRC) on Tax Collection and Management, if an act that violates tax laws and administrative regulations and should be given administrative punishment is not discovered within five years, no administrative punishment will be given.

The provisions of the Administrative Punishment Law of the People's Republic of China shall apply to the illegal acts that occurred before April 30th, 20001year, and the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration shall apply to the illegal acts that occurred after May 30th, 20001year.

According to the second paragraph of Article 29 of the Administrative Punishment Law of the People's Republic of China, the above-mentioned time limit shall be counted from the date of the illegal act, and if the illegal act has a continuous or continuous state, it shall be counted from the date of the act.

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