Introduction to CnOpenData China Enterprise Tax Administrative Penalty Data
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 |
Data update frequency
Annual Update