Without a business license, the household registration book was taken away by the national tax, saying that it would pay 3% tax.

If the tax is paid correctly according to 3%, there is no need to reissue the business license (this is the decision of the industrial and commercial bureau) and there is no penalty. A gift?

See basis:

Article 37 of the Tax Administration Law of People's Republic of China (PRC) * * * For taxpayers engaged in production and business operations and taxpayers engaged in business operations temporarily, if they fail to go through tax registration in accordance with the provisions, the tax authorities shall verify their tax payable and order them to pay; In case of non-payment, the tax authorities may detain commodities and goods whose value is equivalent to the tax payable. If the tax payable is paid after the seizure, the tax authorities must immediately lift the seizure and return the seized commodities and goods; If the tax payable is not paid after the seizure, the seized commodities and goods shall be auctioned or sold according to law with the approval of the director of the tax bureau (sub-bureau) at or above the county level, and the proceeds from the auction or sale shall be used to offset the tax payment.

According to the Regulations of People's Republic of China (PRC) on Value-added Tax, the tax payable of small-scale taxpayers is calculated at the rate of 3%.