If the tax return has been filed, but the financial statements have not been filed, you can make up for it quickly if you can still make up the report when you open the webpage. Generally, there will be no penalty. If the tax return is one month late, you will pay a late fee. If the relationship is not good, you will be fined and the penalty will be reasonable.

But it's overdue, so it's possible that you can't report the financial statements of the overdue month online, so you can only fill them out in duplicate by hand and report them at the window, and you must make up the report, otherwise the company's reporting data will be missing this month, and it will be missing this month when the printed paper materials are handed in at the end of the year.

If the tax declaration is overdue, it will be handled:

If the declaration is overdue, the data will be entered online to declare the memory, and the other is to fill in the paper declaration form and affix the official seal to the tax bureau window to declare. Taxpayers and withholding agents who fail to file tax returns or submit tax withholding and collection reports on schedule may postpone filing with the approval of the tax authorities.

Where the extension of the declaration and submission specified in the preceding paragraph is approved, the tax shall be paid in advance within the tax period according to the tax actually paid in the previous period or the tax amount approved by the tax authorities, and the tax shall be settled within the approved extension.

The taxpayer or withholding agent shall submit a written application within the prescribed time limit. Except for force majeure, if taxpayers and withholding agents are unable to file tax returns on time due to real difficulties, they should submit a written extension of the declaration to the tax authorities within the prescribed reporting period.