Legal basis:
Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC)
Article 22 Where the same taxable voucher needs frequent decals, it shall apply to the local tax authorities for timely summary and payment of stamp duty. The tax authorities shall issue remittance licenses to the units that have approved the consolidated payment of stamp duty. The time limit for aggregate payment shall be determined by the local tax authorities, but the longest period shall not exceed one month.
Article 39 If a taxpayer violates the provisions of Article 22 of these Detailed Rules and fails to pay or underpays the stamp duty within the tax payment period approved by the tax authorities, the tax authorities shall order it to pay within a time limit, and a 5% late payment fee shall be added on a daily basis from the date of delay.
People's Republic of China (PRC) tax collection 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 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.
Article 68 Where a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may, in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law, impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.