Legal analysis: If the tax returns are not made on time, the enterprise will have tax arrears information, which will lead to the abnormality of the enterprise. If you deal with it later, you will not only have to pay taxes, but also face a lot of fines, which is very troublesome.

Legal basis: Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.