Article 37 of the Law on the Administration of Tax Collection stipulates: "Taxpayers engaged in production and business operations and taxpayers engaged in temporary business operations fail to go through tax registration in accordance with the regulations, which shall be approved by the tax authorities and ordered to pay; In case of non-payment, the tax authorities may detain commodities and goods whose value is equivalent to the tax payable. If the tax payable is paid after the seizure, the tax authorities must immediately lift the seizure and return the seized commodities and goods; If the tax payable is not paid after the seizure, the seized commodities and goods shall be auctioned or sold according to law with the approval of the director of the tax bureau (sub-bureau) at or above the county level, and the tax shall be offset by the proceeds from the auction or sale. " The tax collection procedures for taxpayers who fail to go through tax registration according to regulations are clarified. The tax authorities need to verify the tax payable and order them to pay it. If the payment is invalid, they can be seized and auctioned. Therefore, for taxpayers who fail to apply for a certificate, the tax authorities should perform the procedures of checking and approving taxes and ordering them to pay, instead of directly punishing them for tax evasion.

Article 63 of the Tax Administration Law stipulates: "A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenses or omits or omits income in the account books, or refuses to declare or falsely declare tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion." Obviously, the act of not applying for a certificate and not declaring tax payment does not meet the constitutive requirements of tax evasion. The premise of tax evasion is that the tax authorities have notified the tax authorities to declare and failed to declare. Because they are tax evaders, they used to be blind spots for tax authorities to collect and manage, so it is impossible for tax authorities to inform them to declare.