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基本案情: 敦煌航油站贸易公司是中国航空油料总公司西北分公司下属的一家集体所有制企业,主要经营航用煤油及机场汽、柴油,航用煤油由西北分公司统一核算,汽、柴油的供应实行独立核算。2001年6月,敦煌市国税局稽查局接群众举报,对该公司的油品销售情况进行了专案检查,经查发现:该公司在1997年7月至2001年6月敦煌机场的扩建过程中,销售给施工单位汽、柴油及机场的车辆用油,共实现商品销售收入1719303.92元,未申报纳税,造成少缴增值税66127.07元。在发出稽查通知后,该公司自查补缴税款4689.64元(发票由当地主管税务机关代开)。
Basic case: Dunhuang jet fuel station trading company is China Aviation Oil Corporation Northwest Branch of a collective-owned enterprises, mainly engaged in aviation kerosene and airport steam, diesel, aviation kerosene by the Northwest Branch unified accounting, steam, diesel Supply of independent accounting. In June 2001, the audit bureau of the State Administration of Taxation of Dunhuang City reported the masses and conducted a special inspection on the sales of the oil products of the company. The investigation revealed that during the expansion of Dunhuang Airport from July 1997 to June 2001 , Sold to the construction unit steam, diesel and airport vehicle oil, a total sales revenue of 1719303.92 yuan of goods, not declared tax, resulting in less value-added tax 66127.07 yuan. After issuing the audit notice, the company self-inspection tax paid back 4689.64 yuan (invoice by the local competent tax authorities to open).