1. If no tax losses are caused, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan;
2. In case of non-payment or underpayment of taxes, the tax authorities shall recover the non-payment or underpayment of taxes and impose a fine;
3. If the circumstances are serious, the tax authorities will impose a higher fine according to the seriousness of the circumstances;
4. If a company evades taxes, which constitutes a crime of tax evasion, the court may impose a fine on the company, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions on individual tax evasion.
Consequences of personal tax violations:
1. late payment fee: according to the provisions of the tax law, if the company fails to declare the tax on time, it shall pay a late payment fee of 0.5% of the tax owed;
2. Fines: If the company fails to declare tax payment and is recognized as tax evasion by the tax authorities, it may be fined from 0/%to 5 times of unpaid tax/kloc-;
3. Administrative punishment: the person in charge of the company may be subject to administrative punishment, including warning, fine or even revocation of business license;
4. Criminal liability: In serious tax evasion cases, the person in charge of the company may face criminal liability, including detention, fines and even imprisonment;
5. Credit record: The company's undeclared tax will be recorded in the tax credit file, which will affect the company's credit rating and may affect the company's future loan, bidding and other activities.
To sum up, the tax authorities will, according to the seriousness of the case, order the company to make corrections and impose a fine, recover the unpaid or underpaid taxes, and increase the amount of the fine according to the seriousness of the case. The court may impose a fine on a company that has tax evasion, which constitutes a crime of tax evasion, and punish the person directly responsible.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 62
Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them 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 two thousand yuan but not more than ten thousand yuan may be imposed.