请翻译
xx市xx区国家税务局
税 务 行 政 处 罚 决 定 书
xx 罚处 [2006] 0446 号
xx市南xx区XXX陶瓷商店：
根据《中华人民共和国税收征收管理法》的有关规定，我局于2005年9月21日，对你公司进行了检查，现就检查发现的税务违法行为，依照有关规定对你公司作出税务行政处罚。
一、税收违法事实
违规-逾期未申报。税种：增值税，所属时期：2006-01-01\2006-01-31，2005-08-01~2005-08-31，
二、处罚依据及处罚决定
《中华人民共和国税收征收管理法（2001年4月28日颁布）》第六十二条的规定，处以罚款100元。
三、告知事项
（一）以上应缴罚款100元限你公司自收到本决定之日起15日内到深圳市国家税务局计划统计处南山办税服务厅缴清入库。逾期缴纳罚款的，按《中国人民共和国行政处罚法》第五十一条规定每日按罚款数额的百分之三加处罚款。
（二）你公司可以银税联网方式或银联卡缴款方式缴纳罚款，并到深圳市国家税务局计划统计处南山办税服务厅或纳税账户开户银行领取完税凭证。
（三）如你公司对罚款不服，可以在收到本处罚决定之日起六十日内向深圳市国家税务局申请复议或在接到本决定之日起三个月内直接向人民法院起诉。
（四）如你公司在规定期限内对本决定不申请复议也不向人民法院起诉，又不履行本决定的，我局将按有关规定强制执行。
Xx city xx area country tax bureau Tax affairs administration punishment decision book Xx punishing place [ 2,006 ] 0,446 South xx city xx area XXX ceramics store: "Levies Management Law according to People's Republic of China Taxrevenue" the related stipulation, the Our bureau to September 21,2005, has carried on the inspection to your company, presently on theinspection discovery tax affairs illegal activity, makes the taxaffairs administration punishment according to the related stipulationto your company。
First, tax revenue illegal fact Contrary - exceeds the time limit had not reported to a higherauthority。 税种: Increment duty, respective time:2006-01-01\2006-01-31, 2005-08-01~2005-08-31, Second, the punishment rests on and punishes the decision "The People's Republic of China Tax revenue Levies theManagement Law (on April 28, 2001 To promulgate)" the 62ndstipulation, place fines 100 Yuan。
Third, informs the item Above (1) should give fines 100 Yuan to limit your companyfrom to receive in this decision date of 15th to plan statistics place南山 to the Shenzhen country tax bureau to manage the tax servicehall to pay in full goes into storage。
Exceeds the time limit pays thefine, the 51st stipulation presses the fine amount every day accordingto "Chinese people Republic Administration Punishment Law" 3% addingplace fine。
(2) your company may the silver tax networking way or the silverassociation card pays for the way to pay the fine, and plansstatistics place 南山 to the Shenzhen country tax bureau to managethe tax service hall or the tax payment account bank account receivespays duty the certificate。
(3) like your company refuses to accept to the fine, may in receive inthis punishment decision date of 60th or in receives date of for threemonths to Shenzhen country tax bureau reclama this decision directlyto the people's court prosecution。
(4) like your company in stipulation deadline to this decision reclamanot to people's court prosecution, also does not fulfill thisdecision, the Our bureau will enforce according to the relatedstipulation。
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答：“办税服务厅”是税务机关为方便服务纳税人，特意设立的办理所有纳税事宜的专门场所。建设办税厅是建立纳税人自行纳税申报制度的一个组成部分。办税服务厅以计算机网络为依...详情>>
