日前，金寨县古碑余岭茶叶 一厂承包人张国威，在法定期限 内没有主动按期到主管国税分局 办理纳税申报以及缴纳增值税。 对此，国税部门多次催缴无效后，遂申请法庭强制执行并对该厂处以１４００元罚款。 经查，承包人张国威今年承包经营余岭茶叶一厂，在茶叶销售后没有主动到 Recently, Zhang Guowei, the contractor of ancient Beiyuling tea factory in Jinzhai County, did not take the initiative to submit the tax declaration and pay the VAT on schedule to the competent state taxation branch within the statutory time limit. In response, the tax department repeatedly call invalid, then apply for court enforcement and imposed a fine of 1,400 yuan factory. The investigation, the contractor Zhang Guowei contract this year, a tea factory Yu Ling, after the sale of tea did not take the initiative to