1. The tax authorities shall order it to be paid within a time limit, and a late payment fee of 0.5% of the unpaid tax shall be added on a daily basis from the date of unpaid tax;

2. If it fails to pay after being ordered to make corrections within a time limit, the tax authorities may, in addition to taking compulsory measures according to law to recover the unpaid or underpaid tax, impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.

Legal basis:

1. Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of payment.

2. Article 68 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within a specified time limit, the tax authorities shall impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid, in addition to taking compulsory measures to recover the tax unpaid or underpaid.