According to the relevant provisions of the Tax Administration Law and its detailed rules for implementation, it is necessary to apply for the national tax and local tax registration certificate within one month, and handle the corresponding tax registration and make normal tax returns. Failing to apply for tax registration or tax registration on schedule, 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 2000 yuan 1000 yuan shall be imposed. Failing to file tax returns on schedule, 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 2000 yuan 1000 yuan shall be imposed.