一般情況下，企業(yè)納稅人未繳或少繳稅款是會(huì)受到稅務(wù)機(jī)關(guān)處罰的，那因?yàn)橛?jì)算錯(cuò)誤導(dǎo)致的未繳或少繳稅款會(huì)受到懲罰嗎？下面就讓濟(jì)南代理記賬公司為您介紹一下吧。
Taxpayers in general, enterprises did not pay or pay less tax will be punished by the tax authority, because the calculation error of unpaid or less tax would be punished? Let the jinan bookkeeping agency company to introduce for you.
根據(jù)稅收征管法規(guī)定，因納稅人計(jì)算錯(cuò)誤等失誤，未繳或者少繳稅款，如果是納稅人非主觀故意的計(jì)算公式運(yùn)用錯(cuò)誤以及明顯的筆誤，未繳或者少繳稅款，稅務(wù)機(jī)關(guān)在3年內(nèi)可以追征稅款、滯納金；有特殊情況的，追征期可以延長到5年。
According to the relevant provisions of the tax administration law by a taxpayer calculation error, etc, not to pay or pay less tax, if it is the taxpayer calculation formula of the subjective intent to use errors, and obvious clerical error, not to pay or pay less tax, the tax authorities can within three years after it, fine for delaying payment; Under special circumstances, chasing ZhengQi can be extended to five years.
也就是說，只要企業(yè)在主觀上沒有采取過激或故意成分，導(dǎo)致了未繳或少繳稅款，是可以不被懲罰的，而且可以通過在延長的時(shí)間內(nèi)將相關(guān)的稅款補(bǔ)繳。
That is to say, as long as the enterprises in the subjective without extreme or intentional ingredients, caused the unpaid or less tax, is can not be punished, and may be extended by the time the relevant tax payment.
濟(jì)南代理記賬公司提供全套的濟(jì)南代理記賬服務(wù)，企業(yè)在財(cái)務(wù)方面的任何問題都可以交給我們進(jìn)行解決，期待與您的合作。
Jinan jinan bookkeeping agency bookkeeping agency company provides a full set of services, enterprises in the financial aspect of any problems can be solved, we look forward to cooperating with you.
濟(jì)南代理記賬公司：http://www.chnew.cn