Tax registration for more than 30 days will be fined. Within 30 days after obtaining the business license, the industry and commerce need to go to the tax bureau for tax verification. If they fail to file the tax for more than 30 days, they will be fined, and generally they can be fined less than 2,000 yuan. If the circumstances are serious, a fine of more than 2,000 yuan and less than 10,000 yuan will be imposed, and accounting and tax payment will be made in the next month. If the enterprise fails to make accounting and tax returns for more than three months, it will enter the tax blacklist.

First, the taxpayer will be fined.

1, failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;

2. Failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations;

3. Failing to submit the financial and accounting systems, financial and accounting treatment methods and accounting software to the tax authorities for future reference;

4. Failing to report all its bank account numbers to the tax authorities in accordance with regulations;

5, not in accordance with the provisions of the installation and use of tax control devices, or damage or unauthorized changes to tax control devices.

From the above, it can be seen that if the tax returns are not made within the time limit stipulated by the tax bureau, if the circumstances are minor, the tax authority will impose a fine of 200 to 2000 yuan per month on the enterprise in addition to the overdue tax, and if the overdue period is longer, it will be fined 2,000 to 10,000 yuan. If the circumstances are serious, the tax authority will be more serious and pay a corresponding higher fine.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 15

Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register and issue tax registration certificates on the day they receive the declaration.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

Article 16

Taxpayers engaged in production and business operations, if the contents of tax registration change, shall report to the tax authorities for change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying to the administrative department for industry and commerce for cancellation of registration.

Article 60

If a taxpayer commits one of the following acts, 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 two thousand yuan or more and ten thousand yuan or less shall be imposed:

(1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;

(2) Failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations;

(3) Failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for reference;

(4) failing to report all its bank account numbers to the tax authorities in accordance with regulations;

(5) Failing to install or use tax control devices in accordance with regulations, or damaging or changing tax control devices without authorization.

Taxpayers who fail to apply for tax registration shall be ordered by the tax authorities to make corrections within a time limit; If no correction is made within the time limit, the business license shall be revoked by the administrative department for industry and commerce upon the request of the tax authorities.

Taxpayers who fail to use tax registration certificates in accordance with the provisions, or lend, alter, damage, buy, sell or forge tax registration certificates, shall be fined from 2,000 yuan to 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.