1, stop the export tax rebate right;

2, confiscate the illegal income, confiscate the illegal property;

3. Fine;

4. Other administrative penalties stipulated by laws, regulations and rules.

In any of the following circumstances, a party shall be given a lighter or mitigated administrative punishment according to law:

1, coerced by others to commit illegal acts;

2, take the initiative to eliminate or reduce the harmful consequences of illegal acts;

3, with the tax authorities to investigate and deal with illegal acts with meritorious service;

4. Others shall be given a lighter or mitigated administrative punishment according to law.

People's Republic of China (PRC) tax collection management law

Article 62

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. Article 64

Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan.

If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.