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A corporate taxpayer has under-reported its taxable revenue in 2002 and hence ?underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the ?taxpayer was charged by the tax authority with committing an act of tax evasion ?in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment ?surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late ?payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge ?or penalty as the statute of limitation is ten years for late payment surcharge ?and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge ?but not a penalty as the statute of limitation is five years for penalties

正確答案 ：E

The taxpayer must pay the additional taxes and a late payment surcharge but ?not a penalty as the statute of limitation is five years for penalties

解析：

Per Article 86 of the Tax Collection and Administrative Law, the statute of ?limitation for an administrative penalty on non-compliances is five years.

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