Legal analysis: if the business license is obtained and the tax registration is not handled in time, the tax authorities will 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 shall be imposed. For example: (1) Failing to go through tax registration, change or cancellation of 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; (five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.

Legal basis: Article 78 of the Civil Law of People's Republic of China (PRC) stipulates the business license of a legally established for-profit legal person. The date of issuance of the business license is the date of establishment of the profit-making legal person.