Minor: if the overdue situation occurs for the first time in a natural year, it will not be punished.
Lighter: the overdue is less than 180 days, which is not the first overdue in the year. Individuals (including individual industrial and commercial households) shall be fined below 50 yuan. Impose a fine on enterprises or other organizations in 500 yuan.
Generally: overdue for more than 180 days (excluding 180 days) but less than 360 days, and it is not the first overdue in the year. Individuals (including individual industrial and commercial households) shall be fined below 200 yuan. Fines the enterprise or other organization 1000 yuan.
Serious: overdue for more than 360 days (excluding 360 days), and it is not the first time in the year. Individuals (including individual industrial and commercial households) shall be fined between 2,000 yuan and 5,000 yuan. Impose a fine of more than 2000 yuan 10000 yuan on an enterprise or other organization.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.
Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.
All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.
No unit or individual may obstruct the tax authorities from performing their duties according to law.