New Rules for Express Delivery > > Article 2 of the Interim Provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Punishment for Violation of Financial Regulations 1987 issued by the State Council clearly stipulates: "Unless otherwise stipulated by relevant laws and regulations, acts violating financial regulations, as well as interception, misappropriation, corruption and waste of state funds, shall be punished and dealt with in accordance with these regulations." The Law of People's Republic of China (PRC) on Tax Collection and Management and its detailed rules for implementation clearly stipulate the penalties for all kinds of violations of tax laws and regulations. Article 29 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates: "In accordance with the provisions of laws and administrative regulations, taxes, late fees and fines receivable by tax authorities shall be turned over to the state treasury." Therefore, the taxpayer's violation of tax laws and regulations found by the audit department should be punished in accordance with the provisions of the tax law, not in accordance with the Interim Provisions on Punishment for Violation of Financial Laws and Regulations, and the overdue fine should also be paid to the tax authorities for storage in accordance with the tax revenue payment method and tax budget revenue subjects stipulated by the Ministry of Finance. In order to ensure the timely implementation of audit decisions and maintain the seriousness of audit law enforcement, the tax authorities should promptly organize the collection and storage of taxes and fines investigated and dealt with by the audit department, and timely feedback the implementation of audit decisions to the audit department.