If the same taxable voucher needs frequent decals, it shall apply to the local tax authorities for timely summary and payment of stamp duty. The tax authorities shall issue remittance licenses to the units that have approved the consolidated payment of stamp duty. The time limit for aggregate payment shall be determined by the local tax authorities, but the longest period shall not exceed one month.

According to the regulations, if a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.