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最近,一个山区农民来信反映说,他在当地办了一个农用汽车销售站。去年６月４日领到了营业执照,到１１月底共卖出农用汽车１０２台,销售收入为５３０４００元(每台５２００元)。１２月１８日,该县国税稽查局的同志来检查,不仅要对他未办税务登记的行为处１０００元的罚款,而且要按每台农用汽车的销售额[５２００/(１＋４%)]和４%的征收率征收２００元的增值税,补税合计２０４００元。另外,还要对补税金额处５０%的罚款(１０２００元)。这位农民说,他卖一台农用汽车只能赚８０元钱,而税务局每台农用汽车却要收２００元的增值税,还要对他处这样、那样的罚款,这能合理、合法吗?
Recently, a letter from a mountain farmer reflected that he had an agricultural car sales station in the area. Last June 4 received a business license, by the end of November sold a total of 102 agricultural vehicles, sales revenue of 530400 yuan (5200 yuan each). On December 18, comrades of the State Taxation Bureau of the county examined to see that not only should he be fined 1,000 yuan for acts that he did not register for taxation, but also be required to pay the sales of each agricultural vehicle [5200 / (1 + 4%)] and 4% levy rate of 200 yuan value-added tax, total tax 20,400 yuan. In addition, a 50% penalty (10,200 yuan) will be imposed on the amount of the tax refunded. The farmer said he could only earn 80 yuan for selling a farm vehicle while the Inland Revenue Department charged a value-added tax of 200 yuan for each farm vehicle. He also imposed a fine on him that would be reasonable and lawful ?