Answer: If the taxpayer fails to cancel or suspend business and no longer declares, the tax authorities should

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.

If your company has undeclared taxes, but you are told to declare them, you will not declare them.

Article 64. Article 2 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 or late payment fee and impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax.

The tax authorities will contact you after the first declaration fails. If you fail to declare within 3 months, you can't be contacted, and your unit will be turned into an abnormal business household through an announcement, and the tax arrears will be turned into dead tax arrears. If you use the taxpayer's account in the future, you will be fined and paid in accordance with the above two items.