纳税人：律师，税务局在检查中提出要我们补缴未扣的税款并加滞纳金和罚款。我们不同意，怎么办？
Taxpayer: Good morning, Mr. Li. The tax authority inspected my company yesterday. They noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue. I do not agree on their decisions, but what can I do?
律师：很遗憾听到这个消息。在这种情况下，可以有三种办法供选择，即听证、复议和诉讼。
Lawyer: I am sorry to hear it. Well, in this case, you have three choices, namely ask for hearing testimony, apply for reexamination, and bring s suit against the tax authority.
纳税人：什么是听证？
Taxpayer: What is the meaning of the hearing testimony?
律师：在处罚金额比较大时，纳税人可在接到被处罚通知的三日内申请听证。税务机关要安排与案件无关的人员主持听证会，并把纳税人的意见向局长汇报。
Lawyer: It is one of the taxpayer's rights, when the punishment come to a certain level. Within the 3 days after receiving the notice of the punishment, you can apply for the right. The tax authority should name an impartial official as the chairperson of the testimony meeting. He can report the taxpayer's opinions to the head of the tax authority.
纳税人：现在来不及听证了，何况听证的范围仅限于处罚。那复议呢？
Taxpayer: I do think it is too late for it, and the scope of the testimony just limited to the punishments case. What about the reexamination?
律师：复议是请求上一级的税务机关重新审理，其范围既包括处罚争议，也包括纳税争议。但对两者的规定不同。
Lawyer: That is the another right of the taxpayer. You can apply ask the superior tax authority to reexamine the case. its scope includes the arguments arising in process of both the tax payment and the punishment. But the requirements for the two kinds of case is quite different.
纳税人：能详细些吗？
Taxpayer: Can you explain it in detail?
律师：对于处罚决定不服的，可以在接到通知书的15日内申请复议，也可直接向法院起诉。
Lawyer: If you disagree on the punishment decisions, you may apply for the reexamination, Or you can bring a suit against the tax authority directly.
纳税人：处罚中包括滞纳金吗？
Taxpayer: Does that include the surcharge?
律师：滞纳金不是处罚行为，而是征税行为。
Lawyer: No. The surcharge is not attributive to the deeds of the punishment. It happens in the process of tax payment.
纳税人：那对纳税争议是怎么规定的？
Taxpayer: What about the arguments concerning the tax payments?
律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。在接到税务机关填发的交款书60日内申请复议。只有对复议决定不服的才可以起诉。
Lawyer: For this kind of arguments, you must pay the tax and surcharge according to the decision of the tax authority at first. The application is due within 60 days after the tax authority fill in the bill of tax payment. If only you do not accept decision of the reexamination, you can take further step of justice.
纳税人：如此说来，我们只能一边交税一边准备复议了。
Taxpayer: Well, according what you said, we have to pay the tax and surcharge while preparing for the justice procedures.