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纳税人、扣缴义务人或其它当事人不依法履行纳税义务,违反税收法律、行政法规,税务机关将依违法性质和程度给予不同的行政处罚,在多种处罚形式中,最普遍最广泛的是罚款。根据新《税收征管法》和行政法规的有关规定,对下列税务违法行为要进行罚款。 一、纳税人有下列行为之一的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,处二千元以上一万元以下的罚款:(一) 未按照规定的期限申报办理税务登记、变更或者注销登记的;(二) 未按照规定设置、保管账簿或者保管记账凭证和有关资料的;(三) 未
Taxpayers, withholding agents or other parties do not fulfill their tax obligations in accordance with the law, violating the tax laws and administrative regulations, the tax authorities will be given different administrative penalties depending on the nature and extent of offenses. Among the various forms of punishment, the most common and widespread fine. According to the new “Tax Administration Law” and the relevant provisions of administrative regulations, the following tax violations shall be fined. A taxpayer who commits one of the following acts shall be ordered by the tax authorities to make corrections within a prescribed period of time and may be fined not more than 2,000 yuan; if the circumstances are serious, a fine of not less than 2,000 yuan and not more than 10,000 yuan: (1) (2) failing to set up, keeping account books or keeping accounting vouchers and relevant materials in accordance with the provisions; (3) failing to apply for tax registration, alteration or cancellation of registration within the prescribed time limit;