Answer: According to the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Punishment for Violation of Stamp Duty (Guo Shui Fa [2004] 15), the penalty provisions of Article 64 of the Tax Administration Law shall apply to those tax receipts that have not been affixed or have not been cancelled or cancelled. According to Article 64 of the Tax Administration Law, if a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of not more than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the tax authorities shall recover the tax unpaid or underpaid and the overdue fine, and impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid.