2. According to the relevant tax laws, taxpayers have the obligation to declare truthfully on time. Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials that need to be submitted in accordance with the provisions of laws and administrative regulations or the time limit and contents determined by tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them 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.
Legal basis:
Article 62 of the Tax Administration Law of People's Republic of China (PRC) * * * If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or the withholding agent fails to submit the 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.
Derivative problem:
Zero declaration is overdue, do you pay late fees? If the zero declaration is overdue, there is no need to pay a late fee. Whether to impose a fine or not is decided by the tax bureau, which may impose a fine. The amount of the fine is determined according to the seriousness of the case, which is divided into less than 2,000 yuan and more than 2,000 yuan10,000 yuan.
1. The late payment fee shall be paid at the rate of five ten thousandths per day according to the tax amount. Since there is no tax for zero declaration, there will be no late payment fee.
2. According to Article 62 of the Tax Administration Law, 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.