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某县地税稽查局遇到过这样一件事:一家建筑公司2002年承包本县一乡镇“希望小学”工程,在发生应税行为后,由于未按规定办理纳税申报,而被稽查局检查时发现。稽查局对其下达了《限期改正通知书》,同时下达了《税务行政处罚事项告知书》,拟对其作出罚款500元的决定。3天后,稽查局对其下达了《税务行政处罚决定书》,作出罚款500元的决定。但该公司置之不理,逾期仍未进行申报,稽查局对其不申报行为拟作出2500元罚款的决定。因审理时内部意见不统一,稽查局便把此意见向县地税局作了汇报,县局指出该项决定不当之处,对未申报的再处罚不予支持。
County tax inspection bureau encountered such a thing: a construction company in 2002 contracted a township “Hope Primary School” project, after the occurrence of taxable acts, as a result of failure to apply for tax returns, and was checked by the inspection bureau Find. The Inspection Bureau issued a “Notice of Correction to a Deadline,” and issued a “Circular on Administrative Penalties for Taxes,” aiming at a decision of fining a fine of 500 yuan. Three days later, the Inspection Bureau issued a “Decision on Administrative Penalties for Taxes” and made a decision of a fine of 500 yuan. However, the company ignored it and failed to declare it overdue. The inspection bureau intends to impose a penalty of 2,500 yuan on its non-declaration. The internal opinion was not uniform at the hearing, and the inspection bureau reported this opinion to the local taxation bureau. The county bureau pointed out the inappropriateness of the decision and did not support the undeclared re-punishment.