通知申报纳税行为及其法律责任

Notification of Tax Declaration and Its Legal Responsibility

通知申报纳税,是指法律、行政法规规定不明确、不具体致使纳税人一定业务事项无法自行判定是否应当缴纳税款,或者法律、行政法规规定虽明确但因行为人未纳入税务机关监督引导仍不能自行申报缴纳税款,须由税务机关依照法律、行政法规规定确定相关应纳税事项并通知其申报缴纳税款的情形,是纳税人依法可以自行申报纳税的重要补充。通知申报纳税文书送达之前,纳税人不负有纳税义务;通知申报纳税期限届满之前,纳税人不存在不按规定申报缴纳税款及税收滞纳行为;超过通知申报纳税期限未缴、少缴税款的,构成违法,应依法按规定加收滞纳金,并根据违法情节轻重处以行政乃至刑事处罚。

Notification of tax declarations refers to the fact that the laws and administrative regulations are unclear or unspecific,so taxpayers cannot decide whether they should pay taxes in some cases.Anther fact is that although the laws and administrative regulations are clear,taxpayers cannot declare and pay taxes on their own because they are not under the supervision of tax authorities.Therefore,the authorities shall determine the taxable matters in accord with laws and administrative regulations and notify taxpayers to declare and pay taxes,which is an important supplement for the taxpayer to declare the tax payment according to the law.Taxpayers shall not be obliged to pay taxes before the notification documents served.Taxpayers shall not be considered not to declare and pay taxes according to the provisions or they shall not be seen as to have any acts of tax delays before the expiration of the notification of the tax declaration period.If they fail to pay or pay less tax beyond the notification of the tax declaration period,the behavior shall be recognized as illegal,and the tax late payment fee should be collected according to the law.What’s worse,administrative and even criminal penalties shall be imposed according to the illegal circumstances.