问题详情

Acorporatetaxpayerhasunder-reporteditstaxablerevenuein2002andhenceunderpaidvalueaddedtax(VAT)andenterpriseincometax(EIT).In2014,thetaxpayerwaschargedbythetaxauthoritywithcommittinganactoftaxevasionin2002.
Whichofthefollowingstatementsiscorrect？
A.Thetaxpayermustpaytheadditionaltaxesdue,plusalatepaymentsurchargeandapenalty
B.Thereisnoneedforthetaxpayertopayanyadditionaltaxes,latepaymentsurchargeorpenaltyasthestatuteoflimitationistenyears
C.Thetaxpayermustpaytheadditionaltaxes,butnolatepaymentsurchargeorpenaltyasthestatuteoflimitationistenyearsforlatepaymentsurchargeandpenalties
D.Thetaxpayermustpaytheadditionaltaxesandalatepaymentsurchargebutnotapenaltyasthestatuteoflimitationisfiveyearsforpenalties

请帮忙给出正确答案和分析，谢谢！