老税您好！在从事日常征管工作中，已办理税务登记证的纳税人未按期向税务机关进行纳税申报或未按期缴纳税款等违法行为，依据《中华人民共和国税收征收管理法》可以处以罚款，并同时追缴其税款和滞纳金。按《征管法》第四十条规定可以采取强制执行措施，但该条只对税款和滞纳 Old tax Hello! In the daily collection and management work, the taxpayers who have handled the tax registration certificate did not regularly file a tax declaration with the tax authorities or failed to pay taxes on time. According to the Law of the People’s Republic of China on the Collection and Administration of Taxes, fines may be imposed and chased at the same time Its taxes and late fees. Enforcement measures can be taken according to Article 40 of the “Tax Administration Law”, but this clause only applies to taxes and late fees