Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be ordered by the tax authorities to make corrections within a time limit and may be fined 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.
Taxpayers engaged in production and business operations shall set up account books in accordance with the relevant provisions of the state within 05 days from the date of obtaining business licenses or incurring tax obligations.
Within 15 days after obtaining the business license, you must set up account books, keep accounts and file tax returns, regardless of whether you are in business or not! If you don't keep accounts and file tax returns, those who haven't operated for more than 6 months will be classified as abnormal users, and you will also face the risk of fines and revocation of business licenses!