星级典句：

第一句：My company has been fined because we failed to file the tax returnm but we have not got any business income at all.

我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。

A: My company has been fined because we failed to file to the tax returnm but we have not got any business income at all.

我公司因未进行申报而被罚款。可我们并没有取得营业收入呀。

B: According to the Chinese law, the taxpayer must file its tax return within the prescribed time, no matter whether it has business turnover.

中国法律规定，即使没有营业收入、没有税可缴也要在规定时间被申报。

第二句：If both the tax payable and tax return are overdue, what will happen?

如果缴税和申报同事过期了怎么办？

A: If both the tax payable and tax return are overdue, what will happen?

如果缴税和申报同事过期了怎么办？

B: The tax authority will set new dead line for the return and impose a fine on the taxpayer that fails to file the return, on the other hand, levy a surcharge for each day that the tax remains in arrears.

税务部门会重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。

背诵句型：

The taxpayer will face stringent criminal punishment in addition to the fine.

除罚款外要追究刑事责任。

These punishment also apply to the taxpayer that reports false tax return after receiving administrative penalties twice or more.

这些处罚也适用于有过两次及以上行政处罚又进行虚假申报的情况。