论文部分内容阅读
某工矿配件经营公司于 １９９９年 ７月终止经营业务。税务稽查人员在企业注销税务登记稽查时发现，该企业 １９９９年始终是负申报，截止 ７月末库存商品金额为３５万元（不含税），留抵进项税额为 ５９，５００元。经过增值税专用发票填开行为的检查发现，该企业 １９９９年
A mining accessories management company in July 1999 termination of business. The tax inspectors found that the enterprise was negatively declared in 1999 when the enterprise canceled the tax registration and inspection. As of the end of July, the amount of the merchandise in stock was 350,000 yuan (excluding tax), and the input tax amounted to 59,500 yuan. After a special inspection of value-added tax invoices to open the act found that the business in 1999