税友:我单位于2000年依法成立,从事建材经销业务,属于增值税一般纳税人。主管税务机关根据《增值税暂行条例》的规定,要求我单位按月申报缴纳增值税,即每月的1至10日内申报缴纳上月的应纳税款。2003年3月份,由于我单位主管报税的财务人员出差未回,没有按时申报缴纳2月份的应纳? Tax Friends: My unit was established in 2000 according to law, engaged in building materials distribution business, a general VAT payer. In accordance with the “Provisional Regulations on Value-Added Tax”, the competent tax authorities require that my unit declare and pay VAT on a monthly basis, that is, declare and pay the tax payable of the previous month within 1 to 10 days of each month. March 2003, due to my unit in charge of tax returns of financial staff did not return, did not declare on time to pay in February should be?