1.The tax authority inspected my company yesterday. They told 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?

2.That is another right. You can 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 cases are quite different.