According to Item 14 of Article 6 of People's Republic of China (PRC) Tax Collection and Management 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 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.

Extended data:

Relevant requirements for tax collection:

1. Taxpayers engaged in production and business operations who change their tax registration contents shall apply to the administrative department for industry and commerce within 30 days from the date of registration change or apply to the administrative department for industry and commerce before cancellation of registration, and apply to the tax authorities for relevant certificates for change or cancellation of tax registration.

2. The financial, accounting or financial and accounting treatment methods of taxpayers and withholding agents, and the relevant provisions of the financial and tax authorities in the State Council, as well as the withholding and collection of tax payable calculated by the financial and tax authorities in the State Council according to the State Council or relevant regulations.

Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law