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2003年5月,地税稽查局在 对某公司进行检查时发现,该公司2002年7—12月合计少扣缴个人所得税36万余元。稽查局即按照法定程序在向该单位下发了税务行政处罚事项告知书,在单位未提出听证及其他疑义之后下发了行政处罚决定书,按照《税收征管法》第六十九条的规定对公司课处应扣未
In May 2003, the Local Taxation Bureau inspected a company and found that the company made a total deduction of personal income tax of 360,000 yuan from July to December 2002. The inspection bureau issued a circular on tax administrative penalties to the unit in accordance with legal procedures and issued a decision on administrative penalty after the unit did not raise any public hearings and other questions. According to Article 69 of the Tax Administration Law The company should be deducted from the class