BEIJING, Sept. 10 -- Apple Inc.'s computer subsidiary in China failed to pay 452 million yuan (more than 70 million U.S. dollars ) in due taxes by the end of 2013, an official accounting inspection report showed on Wednesday.

Apple Computer Trading (Shanghai) Co. Ltd. included maintenance costs into pre-tax deductions, wracking up the giant deficit, the Ministry of Finance (MOF) said in the report. But the company has paid back the taxes and 65 million yuan in late fees.

The firm also under-reported 8.8 billion yuan of revenue and 3.45 billion of costs and overstated 5.35 billion yuan of profit, the report showed.

The problem was disclosed along with violations of rules in other state-owned, private and foreign companies after the MOF inspected on accounting information for tens of thousands of firms across the country.

The MOF said it has given penalties to related enterprises and accounting firms and asked them to rectify their irregularities.