It's been a year since I applied for the industrial and commercial license, but I haven't applied for tax registration. What should I do now if I want to apply? Do I have to pay taxes? Do I have to pay a fine? Yes, it should be handled according to the following terms before tax registration.

Law of the People's Republic of China on the Administration of Tax Collection

Article 60 If a taxpayer commits one of the following acts, 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 two thousand yuan or more and ten thousand yuan or less shall be imposed:

(1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;

Article 64 If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the tax authorities shall recover the tax and late payment fees that he has failed to pay or underpaid, and impose a fine of not less than 50% but not more than five times the tax that he has failed to pay or underpaid.