It depends on whether the financial statements include trade union funds. If there is no sequence, the financial data is truly reflected, which does not belong to tax evasion. If there is no trade union, you have to pay the fee. If the payer fails to pay or fails to pay the trade union funds and trade union preparation funds during the collection period, the local tax authorities shall be responsible for the dunning. If the dunning is invalid, a late fee of 0.5% of the unpaid amount shall be paid every day.

legal ground

Article 43 of the Trade Union Law stipulates that if an enterprise or institution delays or refuses to allocate trade union funds without justifiable reasons, the grass-roots trade union or the trade union at a higher level may apply for a payment order according to law until it applies to the people's court for compulsory execution.