一般情况下，企业纳税人未缴或少缴税款是会受到税务机关处罚的，那因为计算错误导致的未缴或少缴税款会受到惩罚吗？下面就让济南代理记账公司为您介绍一下吧。
Taxpayers in general, enterprises did not pay or pay less tax will be punished by the tax authority, because the calculation error of unpaid or less tax would be punished? Let the jinan bookkeeping agency company to introduce for you.
根据税收征管法规定，因纳税人计算错误等失误，未缴或者少缴税款，如果是纳税人非主观故意的计算公式运用错误以及明显的笔误，未缴或者少缴税款，税务机关在3年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到5年。
According to the relevant provisions of the tax administration law by a taxpayer calculation error, etc, not to pay or pay less tax, if it is the taxpayer calculation formula of the subjective intent to use errors, and obvious clerical error, not to pay or pay less tax, the tax authorities can within three years after it, fine for delaying payment; Under special circumstances, chasing ZhengQi can be extended to five years.
也就是说，只要企业在主观上没有采取过激或故意成分，导致了未缴或少缴税款，是可以不被惩罚的，而且可以通过在延长的时间内将相关的税款补缴。
That is to say, as long as the enterprises in the subjective without extreme or intentional ingredients, caused the unpaid or less tax, is can not be punished, and may be extended by the time the relevant tax payment.
济南代理记账公司提供全套的济南代理记账服务，企业在财务方面的任何问题都可以交给我们进行解决，期待与您的合作。
Jinan jinan bookkeeping agency bookkeeping agency company provides a full set of services, enterprises in the financial aspect of any problems can be solved, we look forward to cooperating with you.
济南代理记账公司：http://www.jnqqjz.com
