1. How long will it take from the receipt of the tax inspection notice to the end of the tax inspection? Is there a rule to limit this time?
2. If it is found in the process of tax inspection that some taxes have been underpaid due to misunderstanding of the tax law, and the tax inspection has not yet reached a conclusion, considering that too long time will produce more late fees, can the underpaid taxes be accounted for for for supplementary declaration and how to pay taxes?
3. If the tax inspector puts forward that it is not allowed to pay back the tax underpayment found in the inspection before the inspection is over, does this requirement meet the requirements of relevant tax laws? Inspectors have to check for a year or two. Will the late payment fee be calculated like this all the time?
Answer: 1. Time limit for investigation: under normal circumstances, ordinary cases 1 month, 60 days for reporting. If the case is complicated, it may be appropriately extended upon approval.
2. Upon inspection, the enterprise pays the tax in advance and delays the payment. According to the provisions of the first paragraph of Article 27 of the Administrative Punishment Law, the administrative punishment may be lighter or mitigated, but it does not affect the determination of the nature of its illegal behavior.