Legal analysis: the first illegal tax payment must meet the following three conditions at the same time: 1, the taxpayer and withholding agent have the items listed in the list for the first time; 2. The harmful consequences are minor; 3, take the initiative to correct before the tax authorities found or within the time limit ordered by the tax authorities. Taxpayers and withholding agents who take the initiative to make corrections before the discovery by the tax authorities or make corrections within the time limit ordered by the tax authorities shall not be subject to administrative punishment. Taxpayers and withholding agents who commit tax violations listed in the list again will be given corresponding tax administrative penalties by the tax authorities in strict accordance with the provisions of laws and administrative regulations.

Legal basis: Article 12 of People's Republic of China (PRC) Resource Tax Law declares and pays resource tax on a monthly or quarterly basis; If you can't calculate the payment according to the fixed period, you can declare the payment every time. Taxpayers who file monthly or quarterly tax returns shall file tax returns with the tax authorities within 15 days after the end of the month or quarter; Those who file tax returns every time shall, within 15 days from the date when the tax obligation occurs, file tax returns with the tax authorities and pay taxes.