After closing the account at the end of the month, start online electronic declaration, and then go to the tax bureau to hand in the manual financial statements.

If the withholding agent fails to set up and keep the tax account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with the regulations, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2,000 yuan, or a fine of not less than 2,000 yuan but not more than 5,000 yuan if the circumstances are serious.