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.
A: My company has been fined because we failed tofile to the tax returnm but we have not got any business income at all.
B: According to the Chinese law, the taxpayer must file its tax return within the prescribed time, no matter whether it has business turnover.
第二句：If both the tax payable and tax return are overdue, what will happen?
A: If both the tax payable and tax return are overdue, what will happen?
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.
The taxpayer will face stringent criminal punishment in addition to the fine.
These punishment also apply to the taxpayer that reports false tax return after receiving administrative penalties twice or more.