1. If the annual report is overdue, users can directly search the national enterprise credit information publicity system;

2. Select the region and provinces and cities where the enterprise belongs;

3. Enter the enterprise's industrial and commercial annual report reporting system and continue to make up the annual report online within one year. But if it is overdue for more than one year, it needs to be reported to the industrial and commercial department.

Consequences of late submission of industrial and commercial annual report:

1. administrative penalty: the enterprise may be fined by the local administrative department for industry and commerce, and the specific amount depends on the overdue time and local regulations;

2. Credit record is damaged: the enterprise fails to submit the annual industrial and commercial report within the time limit, which may have a negative impact on its credit record and affect the future development of the enterprise in financing and expansion;

3. Enterprise cancellation: if the enterprise fails to report for a long time, it may be forced to cancel the enterprise, and it is necessary to clear debts, go through relevant procedures and recover related assets;

4. Other impacts: The enterprise fails to submit the annual industrial and commercial report within the time limit, which may affect its qualifications in government procurement, bidding and other aspects, and affect its market reputation.

To sum up, when handling the annual industrial and commercial report, enterprises should declare according to the prescribed time and requirements to avoid overdue or late reporting.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" sixty-second.

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them 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 63

A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.

If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.