Legal analysis: First of all, according to the relevant regulations, financial statements must be declared, whether they are omitted or overdue, they must be supplemented, otherwise it may affect the future declaration of enterprises. Enterprises need to log in to the electronic tax bureau regularly, especially during the reporting period at the beginning of the month. The prompt window of the electronic tax bureau will remind enterprises of the forms that need to be declared, and enterprises can declare according to the prompt. Because the reporting period will be different every quarter, enterprises should log in to the electronic tax bureau first to check whether the reporting channel of financial statements is closed. If it is not closed, then the enterprise should declare it immediately. If the electronic tax bureau has been unable to report the financial statements online, which proves that the reporting period has passed, the enterprise must manually fill in the financial statements, affix the official seal, and take the initiative to report to the tax bureau lobby. Generally speaking, if the overdue time is not long, the financial statements can be submitted on the spot. If the overdue time is too long, you may face fines and late fees. The specific situation follows the relevant provisions of the local taxation bureau. Therefore, enterprises need to pay attention to whether all declared items have been processed in the monthly and quarterly reporting periods. Even if there are omissions, they should make up the report in time, and they should not take chances and ignore it, so as not to face more serious punishment.
Legal basis: People's Republic of China (PRC) Company Law.
Article 199 Whoever, in violation of the provisions of this Law, falsely reports the registered capital, submits false materials or conceals important facts by other deceptive means to obtain company registration, shall be ordered by the company registration authority to make corrections, and a fine of more than 5% 15% of the company's registered capital shall be imposed on the company that falsely reports the registered capital; Those who submit false materials or conceal important facts by other fraudulent means shall be fined between 50,000 yuan and 500,000 yuan; If the circumstances are serious, the company registration or business license shall be revoked.
Article 200 Where the promoters and shareholders of a company make false capital contributions and fail to deliver the monetary or non-monetary property contributions on time, the company registration authority shall order them to make corrections and impose a fine of more than 5% 15% of the amount of false capital contributions.
Article 201 Where the promoters and shareholders of a company withdraw their capital contribution after the establishment of the company, the company registration authority shall order them to make corrections and impose a fine of more than 5% 15% of the withdrawn capital contribution.