This unit violated the Provisional Regulations of the People's Republic of China on Value-added Tax and the relevant provisions of the detailed rules for its implementation.

1. In accordance with the provisions of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax payable shall be recovered.

2. According to the provisions of Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, an overdue fine of 5/10000 shall be added daily from the date of tax underpayment.

3. According to the provisions of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, a fine of 0.5 to 5 times of the tax evaded shall be imposed.