The Guangzhou Bureau of Local Taxation recently issued the No. 4 "Overdue Tax Bulletin" of 2008.
广州市地税局日前发布2008年第4号欠税公告，曝光地方欠税大户。
As for domestic products, in accordance with the provisions approved for import and distribution pay an overdue tax.
如用于内销产品，应当按照规定补办进口手续，并照章补税。
The department may apply to the district court to institute civil jurisdiction action against tax defaulter in respect of the overdue tax.
本局可向区域法院申请发出传讯令状，向欠税人进行民事起诉，追讨欠税。
In this way, pay an overdue tax corporate profits after the significantly reduced after the listing, corporate tax costs will be greatly increased.
这样，补税后，企业利润大幅减少上市后，企业所得税费用将大大增加。
Work such as clearing up overdue taxes and tax revenue return, export tax rebates, deductions on taxes imposed on beginning inventories, etc. should be closely integrated.
要将清理欠税与税收返还、出口退税、期初存货已征税款的抵扣等工作紧密结合起来。
Taxpayer: if both the tax payable and tax return are overdue, what will ha en?
纳税人：如果缴税和申威海市地方税务局报同时过期了怎么办？
Taxpayer: : if both the tax payable and tax return are overdue, what will happen ?
纳税人：如果缴税和申报同时过期了怎么办？ ？
The tax authority noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。
There exist some divergence on the character of tax overdue fine among legal scholars.
对于税收滞纳金的性质，理论界有不同的观点。
Taxpayer: Good morning, Mr. Li. The tax authority inspected my company yesterday. They noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
纳税人：律师，税务局在检查中提出要我们补缴未扣的税款并加滞纳金和罚款。
Lawyer: For this kind of disputes, first you must pay tax and overdue payment according to the decision of the taxation bureau.
律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。
Lawyer: For this kind of disputes, first you must pay tax and overdue payment according to the decision of the taxation bureau.
律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。
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