The Inland Revenue Department will impose a fine according to the provisions of the Tax Administration Law.

Failing to set up accounting books or keep accounting vouchers and related materials in accordance with regulations.

Article 19 of the Law on the Administration of Tax Collection stipulates that taxpayers shall keep books and accounts according to legal and valid vouchers.

Article 29 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that the taxpayer's account books, accounting vouchers, statements, tax payment vouchers, invoices, export vouchers and other relevant tax-related materials shall be legal, true and complete.

The Tax Administration Law stipulates that the tax authorities have the right to verify the tax payable if the account books and accounting vouchers are destroyed without authorization; And ordered to make corrections within a time limit, and may be fined up to 2000 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.

The Accounting Law stipulates that if the vouchers are lost due to failure to keep them in accordance with the regulations, the directly responsible person in charge and other directly responsible personnel shall be fined between 2,000 yuan and 20,000 yuan. If they belong to national staff, they shall also be given administrative sanctions by their units or relevant units according to law. If the circumstances are serious, the accounting qualification shall be cancelled and criminal responsibility shall be investigated.