First of all, you have to go to the tax declaration window of the tax authorities to make a supplementary report and pay the corresponding fine. Tax officials can make up the report, or they can directly entrust a lawyer to make up the report. The specific process of payment is as follows: (1) The way to pay the fine is currently only supported by credit card in most areas. Generally, there is a POS machine in the tax hall, and you can also pay it in the bank through the fine payment form issued by the tax authorities; (2) It is necessary to fill in all the declaration forms owed in previous years, such as value-added tax. According to the current policy of reporting taxes once a quarter, you need to fill in 15 tax returns for five years, and truthfully fill in the declared value. If there is no business in these years, you can fill in all 0; (3) The fine was imposed for violating the Law of People's Republic of China (PRC) on Tax Collection and Administration. However, according to the current situation that the first violation is not punished, if it has not been declared before, it will not be fined even if it has not been declared for many years.
legal ground
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.