Specific penalties include: according to the provisions of Article 42 of the Measures for the Administration of Tax Registration, if a taxpayer fails to apply for tax registration, change or cancellation within the prescribed time limit, the tax authorities shall order him to make corrections within a time limit within 3 days from the date of discovery, and impose penalties in accordance with the provisions of Paragraph 1 of Article 60 of the Tax Administration Law.
Article 60 of the Law on the Administration of Tax Collection stipulates that 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 more than 2,000 yuan and less than 10,000 yuan 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 the tax control device in accordance with regulations, or damaging or changing the tax control device without authorization.