According to Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, 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 less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
If the withholding agent fails to set up and keep the account books of withholding and collecting taxes or keep the accounting vouchers and relevant materials of withholding and collecting taxes in accordance with the regulations, 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 not less than two thousand yuan but not more than five thousand yuan shall be imposed.
Extended data
Procedures for applying for general taxpayers: application. The taxpayer shall submit a written application report to the competent tax authorities, and provide the taxpayer's qualification certificate, annual sales (business) and other relevant documents and materials. Branches should also provide the relevant documents or photocopies of the head office, and receive the "Application Confirmation Form for VAT General Taxpayers" in triplicate.
Taxpayers shall truthfully fill in the items listed in the Confirmation Form for Application of VAT General Taxpayers one by one, and submit the Confirmation Form for Application of VAT General Taxpayers to the competent tax authorities for examination and approval within 10 days.
After the taxpayer submits the Application Confirmation Form for VAT General Taxpayer and the relevant documents and materials provided, it shall be audited by the competent tax authorities and reported to the competent tax authorities for approval, and the first page of the copy of the tax registration certificate shall be stamped with the special seal for confirmation of VAT General Taxpayer. Taxpayers shall obtain a copy of the Tax Registration Certificate of General Taxpayers from the competent tax authorities within the prescribed time limit.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law