Legal analysis: Yes. Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials that need to be submitted in accordance with the provisions of laws and administrative regulations or the time limit and contents determined by tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax. If a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax, overdue fine and impose a fine of more than 50% and less than 5 times the unpaid tax. If a crime is constituted, criminal responsibility shall be investigated according to law.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, 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 10,000 yuan if the circumstances are serious.
Article 66 Whoever defrauds the state of export tax rebate by falsely reporting exports or other deceptive means shall be recovered by the tax authorities and fined at least one time but not more than five times the amount of tax defrauded. If a crime is constituted, criminal responsibility shall be investigated according to law. The tax authorities may stop handling export tax rebates for those who defraud the state within the prescribed time limit.