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税务逾期处罚规定
释义
法律分析:一旦发生逾期就会产生处罚,在罚款前,税务机关必须下达《责令限期改正通知书》即《税务文书》,如果在罚款之前没有收到税务文书,可以拒绝接受罚款并收集证据提起申诉。
法律依据:《中华人民共和国税收征收管理法》 第六十二条 纳税人未按照规定的期限办理纳税申报和报送纳税资料的,或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,可以处二千元以上一万元以下的罚款。
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administrative punishment against reputation
administrative punishment concerning food hygiene
administrative punishment concerning traffic control
administrative punishment for evasion of foreign exchange
administrative punishment in entry and exit control
administrative punishment in grassland supervision
administrative punishment in management of contagious diseases
administrative punishment in respect of arbitrage
administrative punishment in respect of exchange control
administrative punishment in respect of gold and silver control
administrative punishment in respect to supervision of fishery
administrative punishment in supervision of water resources
administrative punishment of financial control
administrative punishment of industry and commerce
administrative punishment of inflicting obligations
administrative punishment of traffic control of inland rivers
administrative punishment on maritime traffic safety
administrative reconsideration
administrative reconsideration concerning traffic control
administrative reconsideration for industry and commerce
administrative reconsideration in respect of health
administrative reconsideration of financial control
administrative reconsideration of the customs
administrative reconsideration on price control
administrative reconsideration on taxation
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更新时间:2026/6/30 19:47:28