日前,位于鄂西北边陲的郧西国税四分局传出消息:某个体户生病住院来按期办理纳税申报被处以行政罚款,虽然罚款金额不大,但该个体户却认为行政处罚不当,没有按期申报纳税,是生病住院“不可抗力”造成的。而主管国税机关则认为,按期办理纳税申报是纳税人必须遵守的法定程序,纳税人不按期如实申报,就应依法受到行政处罚。 A few days ago, Yunxi State Tax Branch, located in the northwest border of Hubei Province, came the news that an individual was not entitled to administrative penalties due to an administrative penalty because an individual was not allowed to go to hospital for treatment. Although the amount of fines was not large, Is sick hospital “force majeure” caused. However, the competent taxation authority believes that the timely reporting of tax returns is a statutory procedure that taxpayers must abide by. When taxpayers do not truthfully declare on time, they should be subject to administrative penalties in accordance with the law.