The tax authority inspected my company yesterday. They told me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue. I do not agree on their decisions, but what can I do?
稅務當局昨天對我們公司進行了稅務檢查.在檢查中提出要我們補繳未扣的稅款并交滯納金和罰款.我們不同意.怎么辦?
湯姆:
I am sorry to hear it. Well, in this case, you have three choices, namely ask for hearing testimony, apply for reexamination, and bring suit against the tax authority.
很遺憾聽到 這個消息.在這種情況下.可以有3種辦法供選擇.即聽證.復議和訴訟.
麥克:
What do mean by hearing testimony?
什么是聽證?
湯姆:
It is one of your rights, when the punishment comes to a certain level. Within the 3 days after receiving the notice of the punishment, you can apply for the right. The tax authority should name an impartial official as the chairperson of the testimony me
這是你的一項權利.在處罰金額比較大時.你可在接到處罰通知的3日內(nèi)申請聽證.稅務機關要安排與案件無關的人員主持聽證會.并把你的意見向局長匯報.
麥克:
I do think it is too late for it, and the scope of the testimony just limited to the case of punishments case. What about the reexamination?
現(xiàn)在來不及聽證了.何況聽證的范圍僅限于處罰 .那復議呢?
湯姆:
That is another right. You can ask the superior tax authority to reexamine the case. Its scope includes the arguments arising in process of both the tax payment and the punishment. But the requirements for the two kinds of cases are quite different.
這涉及到另一項權利.復議是請求上一級的稅務機關重新審理.其范圍既包括處罰爭議.也包括納稅爭議.但對兩者的規(guī)定不同.
麥克:
Can you explain it in detail?
能詳細些嗎?
湯姆:
If you disagree on the punishment decisions, you may apply for the reexamination, or you can bring a suit against the tax authority directly.
對于處罰決定不服的.可以申請復議.也可直接向法院起訴.
