1976年贪婪的嘴唇,韩国少妇激三级做爰2023电影,久久久久久精品国产三级涨奶,妖精漫画在线观看免费漫画下拉式

稅務局：您好。您看上去有些不快，有什么事需要幫助嗎?

Tax official： hello. You look unhappy. What can I do for you.

納稅人：我公司因未申報而被罰款。可我們并沒有取得營業收入呀?

Taxpayer： my company have been fined because we failed to file the tax return .but we have not got any business income at all .

稅務局：中國法律規定，即使沒有營業收入、沒有稅可繳也要申報。

Tax official： well ，according to the Chinese law ，the taxpayer must file its Tax return within the prescribed time ， no matter whether it has business turnover .

納稅人：如果繳稅和申報同時過期了怎么辦?

Taxpayer： if both the tax payable and tax return are overdue， what will happen ?

稅務局：要重新指定申報期限，并在罰款的同時，對逾期納稅按日加罰滯納金。

Tax official： the tax authority will set new dead line for the return and impose a fine not exceeding 2000 Yuan on the taxpayer that fail to file the return .on the other hand ，levy a surcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears .

納稅人：如果申報不實怎么辦?

Taxpayer： what about the punishment In the case of false tax return?

稅務局：如果是故意的，就要被定為偷稅。輕者處以未繳稅款五倍以下的罰款，重者還要追究刑事責任。

Tax official： if it is on the purpose， it will be determined as tax evasion .the default not amounting to a crime may be subject to a fine up to 500% of the tax that should have been paid ， plus the payment of the tax due .

納稅人：刑事立案標準是怎樣規定的?

Taxpayer： what is the criminal limit?

稅務局：未申報數在一萬元以上，并超過應申報數的10%.

Tax official： the taxpayer reports the tax liability that is lower than the actual liability by 10% or more and by at least 10000 Yuan.

納稅人：達到這個標準的如何處理?

Taxpayer： what will happen than?

稅務局：除罰款外要追究行事責任。這個規定也適用于有過兩次行政處罰又虛假申報的情況。

Tax official： the taxpayer will face stringent criminal punishment in addition to the fine. These punishments also apply to the taxpayer that report false tax return after receiving administrative penalties twice or more .

納稅人：納稅申報比我原來想象的重要得多。申報期限是如何規定的?

Taxpayer： well， the tax return is far more important than I thought before. what is the deadline for it ?

稅務局：因稅種不同而不同。比如營業稅是次月十日內，而個人所得稅則是七日內。不過期限的最后一日如果是節假日，可以順延。

Tax official： it depends on different taxes .for business tax ，it is due within the first 10 days of the following month .but for individual income tax ，it is within the first 7 days .if the deadline fall in the vacation or holiday ，it can be put off in turn .

納稅人：您的介紹很重要。看來我們下次不會被罰款了。

Taxpayer： what you have said is very important to us. I wish that would not be fined again.

稅務局：我希望是這樣。

Tax official： I hope so.