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增值税没有申报怎么办?
释义
法律分析:
增值税申报逾期,必须进行补申报。税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳金。
法律依据:
《中华人民共和国税收征收管理法》 第三十二条 税务机关除责令限期缴纳外,从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳金。
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