The tax authorities shall impose penalties other than a fine of less than 50 yuan on individual citizens and a fine of less than 1 000 yuan on legal persons and other organizations, and the general procedures shall apply. When imposing general administrative punishment on citizens, legal persons and other organizations, the tax authorities shall inform the parties of the facts, reasons and basis for making the decision on administrative punishment before making the decision, and inform them of their right to make statements and defend themselves. "People's Republic of China (PRC) tax collection and management law" sixtieth taxpayers have one of the following acts, the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (1) Failing to go through tax registration, change registration or cancellation registration within the prescribed time limit; (2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations; (3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference; (4) Failing to declare all bank account numbers to the tax authorities as required; (five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.

Legal objectivity:

Types of administrative punishment in Article 9 of the Administrative Punishment Law of the People's Republic of China: (1) Warning and informed criticism; (two) fines, confiscation of illegal income and confiscation of illegal property; (three) the license is temporarily withheld, the qualification level is lowered, and the license is revoked; (4) Restricting production and business activities, ordering production and business suspension, ordering closure and restricting employment; (5) Administrative detention; (6) Other administrative penalties as prescribed by laws and administrative regulations.