我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。
A: My company has been fined because we failed to file to the tax returnm but we have not got any business income at all.
我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。
B: According to the Chinese law, the taxpayer must file its tax return within the prescribed time, no matter whether it has business turnover.
中国法律规定，即使没有营业收入、没有税可缴也要在规定时间被申报。
A: If both the tax payable and tax return are overdue, what will happen?
如果缴税和申报同事过期了怎么办？
B: The tax authority will set new dead line for the return and impose a fine on the taxpayer that fails to file the return, on the other hand, levy a surcharge for each day that the tax remains in arrears.
税务部门会重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。
