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2001年4月13日,石台县地税稽查局接到群众电话,举报石台县某装饰工程有限责任公司(私营)有偷税嫌疑。该局按程序报经有关领导批准后,遂对该公司1999年8月至2001年4月间的纳税情况进行了专案稽查。一、基本情况该装饰工程有限公司是一从事室内外装饰工程的私营有限公司,已办理“企业法人营业执照”,但未办理税务登记,也未依法设立帐簿。一般在工程结算时向税务机关申报填开发票,缴纳地方税。二、违法事实石台县地税稽查局通过调查取证、询问质证等方式对该公司进行了检查,
April 13, 2001, Shitai County Local Taxation Inspectorate received a phone call from a Shitai County, a decorative project reported a limited liability company (private) tax evasion suspected. The bureau reported according to the procedure approved by the relevant leaders, then the company from August 1999 to April 2001 conducted a tax audit of the case. First, the basic situation The decoration Engineering Co., Ltd. is a private limited company engaged in indoor and outdoor decoration works, has handled “business license”, but did not apply for tax registration, nor according to the law to set up books. When the project is settled, it usually declares to the tax authorities to fill in the invoice and pay the local tax. Second, the facts of illegality Shitai County Local Tax Bureau through the investigation and evidence collection, interrogation and other means of cross-examination of the company,