每日一练F6（CHN） 答案回复可见
<p>5 Briefly explain the consequences of the following actions, including any fines or other penalty that may be<br/>imposed:<br/>(a) Failure to apply for tax registration. (2 marks)<br/>(b) Non performance of tax withholding by an agent. (2 marks)<br/>(c) Failure to file a tax return. (2 marks)<br/>(d) Fraudulently obtaining a tax refund on an export. (4 marks)<br/>(10 marks)</p><p></p><p>5 (a) The tax authority will impose a period for the taxpayer to remedy the situation and, if no remedy is made<br/>within the period, may impose a fine up to RMB 2,000. If the case is serious, the tax authority may<br/>impose a fine greater than RMB 2,000 but not more than RMB 10,000. 2<br/>(b) If a withholding agent does not perform its statutory duty to withhold tax under the relevant tax laws, the<br/>tax authority will pursue the tax from the taxpayer and impose a fine of over 50% but no more than three<br/>times the tax on the agent. 2<br/>(c) Where a tax payer or tax withholding agent fails to make a tax filing within the prescribed time limit, the<br/>tax authority will order the failure to be rectified within a prescribed time limit and impose a fine up to<br/>RMB 2,000. If the taxpayer or withholding agent still fails to comply, the tax authority may impose a fine<br/>greater than RMB 2,000 but not more than RMB 10,000. 2<br/>(d) Where a tax payer fraudulently gains an export tax refund by deceptive means such as fraudulently declaring the<br/>export, the tax authority will pursue the repayment of the tax refund and impose a fine of over one time but<br/>not more than five times the tax refund.<br/>Criminal liability may also be pursued when a term of imprisonment ranging from below five years to a life<br/>sentence may be imposed depending on the seriousness of the offence. 4<br/>––––<br/>10<br/>––––</p> kankan F6 HAO F6 f6 <p>kankan a </p> thx!!!^^ 是真题还是模拟题？ kankan ... tksTHS
THS 3q k页:
[1]