案情简介2004年9月,海山县地税局对其辖区内的A公司进行纳税检查,发现其2003年度偷逃企业所得税15000元,于是按法定程序对其追缴税款、滞纳金,并对其偷税行为处以偷税额1倍的罚款。A公司对税务行政处理、行政处罚决定均不服,在按规定提供了担保后,于10月10日向市地税局提起行政 Case Summary In September 2004, the Haishan County Local Taxation Bureau conducted a tax inspection on Company A in its jurisdiction and found that it had evaded enterprise income tax of 15,000 yuan in 2003. Therefore, it was required to recover the tax and late fees according to the legal procedures, A tax deduction of 1 times the fine. A company on the tax administration, administrative penalties are not satisfied with the decision, provided in accordance with the provisions of the security, on October 10 brought to the Municipal Local Taxation Bureau