1, not only local taxes, but also national taxes. Article 60 of the Tax Administration Law: If a taxpayer commits one of the following acts, the tax authorities shall order it 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 2,000 yuan but not more than 10,000 yuan shall be imposed: (1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;