According to the List of Items of Tax Administrative Punishment without Punishment for the First Offence issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), if it is the first time this year that you have filed overdue tax returns and made corrections within the ordered time limit, the policy of "No Punishment for the First Offence" can be applied this time without administrative punishment.

Six taxes and two fees, namely, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge. The implementation time of the policy is 20 19 1 10/0 ~ 2021Feb. 3658. From June 5438+ 10, 2022, the payment ratio approved by the national insured units and individuals will be uniformly implemented throughout the country.