“补税罚款”与“补罚税款”辨析在一些报刊杂志和税务文书中，我们经常会看到一些同志将“补税罚款”写成“补罚税款”，从表面上看，这仅仅是文字的顺序改变，但其含义却大想径庭。补税是税务机关依法讨回因各种原因而造成未及时入库的税款，实质上是说款征收的一种特殊... In some newspapers and periodicals and taxation documents, we often see some comrades writing the “Fining Penalties” as “penalty fines.” On the surface, this is only the case It is a change of order of words, but its meaning is greatly different. Taxation is the tax authorities to recover due to various reasons not promptly warehousing tax, in essence, is a special paragraph collection ...