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 Tax administrative penalties are tax authorities, in accordance with the relevant provisions of tax laws and regulations, that impose penalties on taxpayers, withholding agents, tax guarantors and other parties directly interested in tax administrative penalties (hereinafter referred to as parties) who violate tax laws. Specific administrative acts that impose penalties in accordance with the provisions of laws, regulations, and rules. Including various types of fines and other administrative penalties stipulated in tax laws, regulations and rules, they all fall within the scope of tax administrative penalties.

  In order to promote the reform of “delegation, regulation and service” in the tax field and better serve market entities, in accordance with the Administrative Punishment Law of the People’s Republic of China, the Tax Collection Management Law of the People’s Republic of China and their implementation rules and other laws and regulations, the State Administration of Taxation The "List of Tax Administrative Penalty Matters with "No Punishment for the First Violation"" was formulated. If an event listed in the list occurs for the first time and the harmful consequences are minor, and the person takes the initiative to correct it before the tax authority discovers it or corrects it within the time limit ordered by the tax authority to make corrections, no administrative penalty will be imposed. The tax authorities should strengthen tax law publicity and guidance to the parties. "No penalty for first violation" provides taxpayers and withholding agents with the opportunity to self-correct and correct mistakes when they are aware of them, reducing the cost of violations caused by unintentional violations and demonstrating the modern flexible management concept of inclusiveness and prudence. It will help further stimulate market vitality.

  CnOpenData has compiled my country's tax administrative penalty information since the 21st century, including fields such as company name, penalty date, reason for penalty, penalty unit, etc. to assist related research.


Time interval

2000-2021


Field display

China Enterprise Tax Administrative Penalty Data Field Table
id
Company name
Penalty Date
Penalty content
Reasons for punishment
Penalty unit
File number
Publication date

Sample data

No Company name Penalty Date Penalty content Reasons for punishment File number Management unit Publication date
13c1e235d691608fe928fe336bc2c62e Dongguan Guowei Accounting Agency Co., Ltd. 2015-12-21 Fine 2000 Failure to file tax returns and submit tax materials within the prescribed time limit Qiaotou Penalty [2015] No. 32 Dongguan Local Taxation Bureau Qiaotou Taxation Branch 2015-12-21
1f74acaaed0f0f44713477b6f4ac8088 Henan Zhenghong International Brand Sales Co., Ltd. 2019-09-26 Failure to set up and keep accounting books or keep accounting vouchers and related materials in accordance with regulations Failure to set up and keep accounting books or keep accounting vouchers and related materials in accordance with regulations 27 Tax Penalty [2019] No. 176756 Dehua Street Taxation Branch, Erqi District Taxation Bureau, Zhengzhou City, State Administration of Taxation 2019-11-20
683035243155568e675ce1fe24469b3a Zhongshan Jinfeng Logistics Co., Ltd. 2016-05-31 A fine of 2,000 yuan Failure to file tax returns and submit tax materials within the prescribed time limit Dayong National Tax Penalty [2016] No. 24 Zhongshan City State Taxation Bureau Dayong Taxation Branch 2016-05-31
efee0085104774da7dda3307b5a8daa6 Yunnan Xiashi Industrial Co., Ltd. Shuifu Branch 2018-08-20 A fine of 1,000 yuan. Value-added tax (automobile) declaration was not made on time from 2018-07-01 to 2018-07-31. Water Tax Simple Penalty [2018] No. 7 State Taxation Bureau Shuifu County Taxation Bureau 2018-08-20
37a7d86a15979a03dc3c4056b5614770 Luoyang Xigong Hongshan Grinding Wheel Factory 2018-06-01 Personal income tax returns were not filed on time from January 1, 2015 to January 31, 2015. Failure to file tax returns and submit tax materials within the prescribed time limit Luo Construction Land Tax Bureau No. 1 [2018] Penalty No. 5 Luoyang Industrial Park Local Taxation Bureau No. 1 Taxation Branch 2018-07-04
11eb7f8214955480c427bf594b6b28bc Hunan Yiheda Trading Co., Ltd. 2017-02-20 Fine 100 Corporate income tax (taxable income) was not declared on time from 2016-10-01 to 2016-12-31 Changtian National Tax Simple Penalty [2017] No. 792 Tax Source Management Section 2, Tianxin District State Taxation Bureau, Changsha City 2018-07-17
e400a65d3d6d11ce9af57b77538b0fb7 Hunan Yiheda Trading Co., Ltd. 2017-02-20 Fine 100 Value-added tax (commercial (17%)) was not declared on time from 2017-01-01 to 2017-01-31 Changtian National Tax Simple Penalty [2017] No. 791 Tax Source Management Section 2, Tianxin District State Taxation Bureau, Changsha City 2018-07-17
bd13b3290e5cfaeefd4361aec928d728 Xinjiang Galken International Trade Co., Ltd. 2017-04-03 Administrative penalty-a fine of 4,200 yuan The household failed to file value-added tax returns for July-September 2015 and corporate income tax returns for the July-September quarter of 2015 within the prescribed deadlines, violating the provisions of Article 25 of the Tax Collection Administration Law of the People's Republic of China. Failure to make corrections within the time limit ordered by the tax authorities, and after contact with no results, it was determined to be abnormal and illegal on October 29, 2015. Wutian Kingdom Punishment [2017] No. 171 State Administration of Taxation Urumqi Tianshan District Taxation Bureau 2017-04-03
b2ae7f1cfbc1c7eb9c611f22b3e88e9c Shanghai Dayi Business Consulting Co., Ltd. 2018-08-14 A fine of 1,700 yuan Illegal invoice 13102302018000032808 Shanghai Chongming District Taxation Bureau, State Administration of Taxation 2018-08-14
19dcbf6672db49b369ce9782345b26be Shanghai Dayi Business Consulting Co., Ltd. 2018-07-27 A fine of 2,000 yuan Violation of tax administration 13102302018000032809 Shanghai Chongming District Taxation Bureau, State Administration of Taxation 2018-07-27
358da6ec5909a6abbb391e1460084f1d Henan Yixing Hejia Environmental Protection Technology Co., Ltd. 2018-03-14 2017-05-01 to 2017-07-31 Urban maintenance and construction tax (urban area (VAT surcharge)), local education surcharge (VAT local education surcharge), personal income tax (wage and salary income), education fee For surcharges (value-added tax education fee surcharge) and other income (trade union funds), tax returns and tax materials were not submitted within the prescribed time limit. The period of non-declaration is from July 18, 2017 to March 5, 2018. It became abnormal on July 28, 2017. 231 days overdue. Failure to file tax returns and submit tax materials within the prescribed time limit Zhengdong Local Tax Penalty [2018] No. 178 Zhengzhou City Zhengdong New District Local Taxation Bureau 2018-04-11
21c4cb8fd8347b18db9ca0e41efc7be2 Changsha Xinmao Construction Labor Service Co., Ltd. 2017-10-31 Fine 200 Late declaration Chang County National Taxation Simple Penalty [2017] No. 4186 Taxation Service Section of Changsha County State Taxation Bureau 2018-07-17
08a11451f3125e61ed4746a9c2d6fa3f Shichen Industrial (Shanghai) Co., Ltd. 2018-06-21 Fine 200 yuan Violation of tax administration 13102282018000029690 The Third Tax Office of Shanghai Jinshan District Taxation Bureau 2018-06-21
e58117ff57dff4c55ef6d4484e301f59 Hebei Wanhong Trading Co., Ltd. 2015-09-22 A fine of 100 yuan Violation of tax administration 101013 Rongcheng County State Taxation Bureau 2015-09-22
e7e29bccb69eacafa9b8ac892011fe79 Zhalaite Banner Gongyi Agricultural Machinery Professional Cooperative 2019-06-03 Failure to file tax returns and submit tax materials within the prescribed time limit Violation of tax administration Zha Lai Special Tax Simple Penalty [2019] No. 116152 Zalaite Banner Taxation Bureau of the State Administration of Taxation 2019-06-27
ff9c857729bf86b50b53a56202e967d5 Xinmi Changyuan Refractory Materials Co., Ltd. 2016-09-22 Failed to report all bank account numbers to the tax authorities as required Violation of tax administration Xinmi National Taxation Simple Penalty [2016] No. 311 Xinmi City National Taxation Bureau 2016-12-30
a255dd7a9c2c6252831b3b5c1bd45089 Nantong Prem Chemical Co., Ltd. 2016-11-02 Fine Other violations Eastern Local Taxation Five Penalties (2016) No. 80003 Nantong Rudong Local Taxation Bureau 2017-01-11
18f02b05e062319026aca9bed1481bae Xiangyang Mengtai Automobile Sales Co., Ltd. 2017-04-21 A fine of 0.05 million yuan Violation of tax administration Xiangkai National Taxation Simple Penalty [2017] No. 416 High-tech Industrial Development Zone Branch of the State Taxation Bureau of Xiangyang City, Hubei Province 2017-05-12
4d5d0088f0bd94eab3f75a864666ca3a Beijing Kudi Pet Products Co., Ltd. Haidian No. 1 Branch 2015-02-27 Fine 2000.00 06012015003404 Haidian District Local Taxation Bureau Zhichunli Office 2015-02-27
d83a1eaa12e1a1797bfd9cc80fc1d1a5 Chenzhou Brand List Network Technology Co., Ltd. 2018-07-09 Fine 40 VAT (software services) was not declared on time from 2017-10-01 to 2017-12-31. Corporate income tax (taxable income) was not declared on time from 2017-10-01 to 2017-12-31 Yizhang National Taxation Simple Penalty [2018] No. 317 Yizhang County State Taxation Bureau Yuxi Taxation Branch 2018-07-17
5e9723a774fe4f0fab9b31881488c40f Qian'an County Xinyuan Fertilizer Sales Co., Ltd. 2018-12-19 Our bureau has filed a case. After investigation and evidence collection, and an administrative penalty hearing, the case has been closed. Illegal invoice Simplified Tax Penalty [2018] No. 244 Qian'an County Taxation Bureau, State Administration of Taxation 2019-01-08
921c42a20fd7a54eea5b0bf458b5516a Shijiazhuang Branch of Hebei Shenghong Environmental Protection Technology Co., Ltd. 2017-06-27 Fine 500 yuan Illegal invoice 189 The Third Taxation Branch of the State Taxation Bureau of Qiaoxi District, Shijiazhuang City 2017-06-27
e80816397088d6990f7002c8cf3418dd Dalian Dawei Enterprise Service Co., Ltd. 2016-09-26 Dalian Free Trade Zone Market Supervision and Administration Bureau Administrative Punishment Decision (Dabao) Municipal Supervision and Punishment Zi [2016] No. 10 on the penalty decision of revoking the business licenses of 388 companies including Dalian Zhongju Energy Co., Ltd. Dalian Zhongju Energy Co., Ltd., etc. 388 companies (list of companies attached): After investigation, 388 companies including Dalian Zhongju Energy Co., Ltd. have not been operating for more than 6 months without legitimate reasons after opening. Our bureau has issued an announcement in Dalian Daily on August 23, 2016. The above-mentioned companies have not filed annual reports after the expiration of the announcement period, and after verification by law enforcement officers, 388 companies including Dalian Zhongju Energy Co., Ltd. were found missing. The revocation announcement was published in Dalian Daily on September 20, 2016. The above facts are documented by the following evidence: 1. On August 23, 2016, an announcement was made in Dalian Daily. It proves that our bureau has issued an announcement to 388 companies including Dalian Zhongju Energy Co., Ltd., giving them the right to submit hearings, statements, and defenses within a 15-day deadline. If the time limit expires, our bureau will revoke their business licenses. 2. On September 20, 2016, a revocation announcement was published in Dalian Daily. It proved that 388 companies including Dalian Zhongju Energy Co., Ltd. were revoked. 3. Enterprise inspection record sheet. It proves that 388 companies including Dalian Zhongju Energy Co., Ltd. did not submit annual reports in 2013 and 2014, and could not be contacted at their registered residences or business premises. After on-site verification, no whereabouts were found. On August 23, 2016, our bureau served an announcement (Dabao City Supervisory Industry and Commerce Advice No. [2016] No. 10) to the parties in the Dalian Daily. The parties did not request statements, defenses, or hearings within the statutory time limit. The above-mentioned behavior of the parties violates Article 211, Paragraph 1, of the Company Law of the People's Republic of China: The company fails to open business for more than six months without justifiable reasons after its establishment, or the company voluntarily ceases business after opening for more than six consecutive months. , the business license can be revoked by the company registration authority. Violates Article 36 of the Sole Proprietorship Law of the People's Republic of China: If a sole proprietorship fails to operate for more than six months without justifiable reasons after its establishment, or if it voluntarily suspends business for six consecutive months after opening, its business license shall be revoked. According to Article 68 of the "Company Registration Management Regulations of the People's Republic of China": If a company fails to open business for more than six months without justifiable reasons after its establishment, or if it voluntarily ceases business for more than six consecutive months after opening, the company registration authority may revoke its business license. . According to Article 44 of the "Registration and Management Measures for Sole Proprietorships of the People's Republic of China": If a sole proprietorship fails to operate for more than six months without justifiable reasons after its establishment, or if it voluntarily ceases operations for six consecutive months after opening, its business license will be revoked. Our bureau has decided as follows: The business licenses of 388 companies including Dalian Zhongju Energy Co., Ltd. will be revoked in accordance with the law. If the party concerned is dissatisfied with this penalty decision, he may apply for reconsideration to the Dalian Municipal Administration for Industry and Commerce or the Dalian Free Trade Zone Management Committee within 60 days from the date of receipt of this penalty decision. You can also directly report to Dalian Economic and Technology within six months from the date of receiving this penalty decision. The company fails to open business for more than 6 months without justifiable reasons after its establishment, or it voluntarily ceases business for more than 6 consecutive months after opening. (Dabao) Municipal Supervisor Penalty Word [2016] No. 10 Dalian Free Trade Zone Market Supervision and Administration Bureau 2016-09-26
1e641fbf47af53d67c0c640fd8806465 Tianlang Jiangsu Arts and Crafts Co., Ltd. 2019-04-26 Fine Article 62 of the "Tax Collection and Administration Law of the People's Republic of China" Yangzhong Tax One Penalty [2019] No. 216571 State Administration of Taxation Yangzhong Municipal Taxation Bureau 2019-08-12
5cba3af93c7b3fcef3f8901d0e7265dd Changsha Qiangshun Doors and Windows Co., Ltd. 2018-07-18 Fine 50 Failure to save and submit invoicing data as required Changfu National Taxation Simple Penalty [2018] No. 4106 China Taxation (formerly Liuyanghe Taxation Branch of the State Taxation Bureau of Furong District, Changsha City) 2018-07-23
12c5b4f8c2a94c57b12af6c8f474a3f1 Suiping Huiqiang Real Estate Co., Ltd. 2018-05-31 Violation of tax administration Violation of tax administration Sui Local Tax Simple Penalty [2018] No. 16 Local Taxation Bureau of Suiping County, Henan Province 2018-07-11
bf1298314be19d148fa9854eab7e3c8d Yiyang Chengjian Transportation Co., Ltd. 2017-01-18 Ordered to make corrections within a time limit Violation of tax administration 14309942017000000073 Chaoyang Taxation Branch of the State Taxation Bureau of Yiyang High-tech Industrial Development Zone 2017-01-18
c737b5487a06d082893192cf600e1e3b Yiyang Chengjian Transportation Co., Ltd. 2016-09-20 Ordered to make corrections within a time limit Violation of tax administration 14309942016000000744 Chaoyang Taxation Branch of the State Taxation Bureau of Yiyang High-tech Industrial Development Zone 2016-09-20
4283b45ca4c09b4fe70bc75a5bf3ca5a Yiyang Chengjian Transportation Co., Ltd. 2016-09-20 Processed Violation of tax administration 14309942016000000745 Chaoyang Taxation Branch of the State Taxation Bureau of Yiyang High-tech Industrial Development Zone 2016-09-20
0533cbd93f6350521d56e463ab424f92 Chengdu Jing'an Environmental Protection Technology Co., Ltd. 2017-07-20 Fine 4000.01 yuan Violation of tax administration regulations High National Tax Penalty (2017) No. 1114 Chengdu High-tech Industrial Development Zone State Taxation Bureau 2017-08-10
0a95241c90ca141ee19b8bc09b550297 Chengdu Jing'an Environmental Protection Technology Co., Ltd. 2017-07-20 Fine 2000.01 yuan Violation of tax administration regulations High National Tax Punishment (2017) No. 1113 Chengdu High-tech Industrial Development Zone State Taxation Bureau 2017-08-10
c6f700c9909b1eaf7a332332ca8f7d2b Hunan Duohong Trading Co., Ltd. 2018-07-16 Fine 500 Failure to save and submit invoicing data as required Tangao National Taxation Simple Penalty [2018] No. 605 Former Tax Source Management Section Three of the National Taxation Bureau of Xiangtan High-tech Industrial Development Zone 2018-07-23
5f06e138d72b7523ad86f0660076c16b Henan Runhua Food Co., Ltd. 2016-10-25 Failure to file tax returns and submit tax materials within the prescribed time limit Violation of tax administration Dan State Taxation Simple Penalty [2016] No. 440 Dancheng County State Taxation Bureau Fourth Taxation Branch 2017-04-11
fc02ac2b53c0a73a35792d726ef10aa2 Shanghai Mofan Human Resources Service Co., Ltd. 2018-08-07 Fine 50 yuan Violation of tax administration 13102262018000028412 Shanghai Fengxian District Taxation Bureau, State Administration of Taxation 2018-08-07
487773affba6b0abdefe2071abb45e61 Shanghai Mofan Human Resources Service Co., Ltd. 2018-08-07 Fine 50 yuan Violation of tax administration 13102262018000028411 Shanghai Fengxian District Taxation Bureau, State Administration of Taxation 2018-08-07
8056d3dee5463251cb4857c60e103cf9 Yiyang Damei Real Estate Appraisal Co., Ltd. 2016-04-05 Failure to file tax returns and submit tax materials within the prescribed time limit, Article 62 of the "Tax Collection Administration Law of the People's Republic of China" Violation of tax administration Yigatou Tax and Simple Penalty [2016] No. 10 The First Taxation Branch of the Local Taxation Bureau of Yiyang High-tech Industrial Development Zone in Hunan Province 2016-04-05
8881a16662d19db1d074a00912a86adb Shanghai Shentong Chemical Equipment Co., Ltd. 2018-08-14 Fine 50 yuan Violation of tax administration 13101132018000022203 Shanghai Baoshan District Taxation Bureau, State Administration of Taxation 2018-08-14
c6ec25a5f746a1a3e45558048ff3ca15 Jiujiang Rongtai Machinery Manufacturing Co., Ltd. 2016-01-22 A fine of 1,900 yuan Violation-overdue declaration Lu District National Tax Penalty 20161 Jiujiang City Lushan District National Taxation Bureau 2016-09-09
1fcc474ca19d9d415816b221b8450fdd Shanghai Keyue Labor Service Co., Ltd. 2018-04-11 Fine 200 yuan Violation of tax administration 13102282018000013289 The Fourth Taxation Office of Shanghai Jinshan District Taxation Bureau 2018-04-11
c5c5d68e2cf6f1496eafa0e7553fbf8f Xinjiang Xiangjiang Real Estate Development Co., Ltd. Changji Branch 2016-08-24 Penalty 1,300 yuan Failure to file tax returns, failure to pay or underpayment of tax payable, land use tax, property lease contract. Chang City District Punishment No. 2016117 Changji Local Taxation Bureau 2016-08-24
2398af57a7d504616062cf887adf6090 Xinjiang Xiangjiang Real Estate Development Co., Ltd. Changji Branch 2016-08-22 Administrative penalty-a fine of 1,300 yuan Failure to file tax returns, failure to pay or underpayment of tax payable, land use tax, property lease contract. Chang Punishment [2016] No. 117 State Administration of Taxation Changji City Taxation Bureau 2016-08-22
1d7ea584f89ac22d99b9caae695e7d31 Zhengzhou Xunzhijie Technology Co., Ltd. 2017-04-10 The tax information management system shows that the taxpayer failed to file tax returns and submit tax materials within the prescribed time limit in July 2016. The period of violation was from July 16, 2016 to April 6, 2017. Failure to file tax returns and submit tax materials within the prescribed time limit Penalty 2017428 Zhengzhou Jinshui District Local Taxation Bureau 2018-01-12
0ab3aeb3eb29ff24d46158c283938a9c Beijing Feiyangzhicai Decoration Co., Ltd. 2015-09-29 1600.00 Fine 11062015000584 Xiaotangshan Tax Office of Changping District Local Taxation Bureau 2015-09-29
64e500d2dd6cfd693932992d5e22d672 Shanghai Shengsen Industrial Co., Ltd. 2018-05-29 Fine 50 yuan Violation of tax administration 13102302018000024591 Shanghai Chongming District Taxation Bureau No. 16 Tax Office 2018-05-29
1c1978b7ef2ea9e634de057f58ccf4e1 Nanping Shicheng Decoration Engineering Co., Ltd. 2017-10-26 From 2017-07-01 to 2017-09-30, the urban maintenance and construction tax (urban area (VAT surcharge)) was not declared on time. From 2017-07-01 to 2017-09-30, the education fee surcharge (VAT education Local education surcharge (VAT local education surcharge) was not declared on time from 2017-07-01 to 2017-09-30 Violation of tax administration Nanyan Local Taxation Simple Penalty [2017] No. 311 Nanping City Yanping District Local Taxation Bureau 2017-10-26
6fad2c2900dc243c3e432abd1f9f6c9a Wuyishan Yanqin Tea Co., Ltd. 2016-06-24 Tax return violation Tax return violation Wu District Tax Simple Penalty (2016) No. 265 Langu Taxation Office of Wuyishan Local Taxation Bureau 2016-06-28
9593da61faf71880daa28d9f0ebca0b6 Changtai County Hefa Mining Co., Ltd. 2017-05-26 Fine Violation of tax administration Thailand Tax Simple Penalty [2017] No. 148 Changtai County State Taxation Bureau 2017-11-27
1f7f6b9e543a3c09d9f1bedede214afc Shanghai Jinrui Hotel 2018-12-04 A fine of 2,000 yuan Violation of tax administration 13101122017000004832 The First Tax Office of the Shanghai Minhang District Taxation Bureau of the State Administration of Taxation 2018-12-04
ab03f416efe9b7ba49ce4071b37c1d6c Jiangxi Lutu Tourism Culture Development Co., Ltd. 2018-06-05 A fine of 10 yuan Tax administrative penalties Qing Land Taxation Third Bureau Simple Penalty [2018] No. 3069 Qingyunpu District Local Taxation Bureau 2018-06-05
a4aaf4ef73ce0499f4225358bb4d95ef Jiangxi Lutu Tourism Culture Development Co., Ltd. 2018-06-05 A fine of 10 yuan Tax administrative penalties Qing Land Taxation Third Bureau Simple Penalty [2018] No. 3074 Qingyunpu District Local Taxation Bureau 2018-06-05

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