(1) underpayment of 1 ,000 yuan is tax evasion, and will be fined 50% to 5 times of unpaid taxes and late fees.

(2) The treatment is the same as (1)

(3) As it is the responsibility of the tax authorities, it is enough to pay back the tax, and there is no need to pay late fees.

(4) Upon discovery, the tax authorities shall immediately refund it with interest.

(5) the taxpayer finds that it has been more than 3 years, which exceeds the time limit for applying for tax refund and cannot be refunded.

(6) The treatment is the same as (1)