【单选题】Company S has an underpayment of VAT of RMB 95,800 when the tax authority conducted special inspection on their VAT payment of June on 15 July 2016. The tax authority pursued the underpayment of the t...
A.
Late payment surcharge :1,102; Penalty ranging from:2,000 to 95,800
B.
Late payment surcharge :1,150; Penalty ranging from:95,800 to 287,400
C.
Late payment surcharge :1,102; Penalty ranging from:47,900 to 287,400
D.
Late payment surcharge :1,150; Penalty ranging from:47,900 to 479,000