Legal analysis: Tax UK shows that the service life has expired: 1. Enter the root directory of tax ukey installation, and double-click the program found in UPCOS.exe to run. 2. You will be asked to enter two passwords. Device password refers to the password of the device. If it is not modified, it defaults to 8 8. Certificate password refers to the password of digital certificate. You can't make mistakes. 3. If the address, port and route of the server are normal, it will be automatically matched with the tax authorities issued by the equipment and filled in automatically. If there is any mistake, please verify and modify it manually. 4. Enter the upgrade interface and click the online upgrade button. It should be noted here that all invoices in the equipment must be uploaded. The upgrade process may be a little slow, so wait patiently and don't pull out the equipment in the middle. 5. If there is no upgrade version in the upgrade prompt, you need to wait for the COS version to be updated, and you can go to the tax bureau to cancel the replacement equipment for a temporary solution. 5. If there is no upgrade version in the upgrade prompt, you need to wait for the COS version to be updated, and you can go to the tax bureau to cancel the replacement equipment for a temporary solution.

Legal basis: People's Republic of China (PRC) Tax Law.

Article 61 Where a withholding agent fails to set up and keep tax account books for withholding and collecting taxes or keep accounting vouchers and relevant materials for withholding and collecting taxes in accordance with regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2,000 yuan, or a fine of not less than 2,000 yuan but not more than 5,000 yuan if the circumstances are serious.

Article 62 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.

Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure, omits reporting or understates income in account books, or refuses to declare or make a false report on tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion. If a crime is constituted, criminal responsibility shall be investigated according to law.