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2003年12月,华东某石油公司向某炼油厂购入5000吨0#柴油,离岸价每吨2222元人民币,并委托某船务公司将该批柴油运往某油库。该石油公司依据行业规定,从中提取25吨柴油作为正常损耗,报税务机关批准,做经营费用处理,冲减库存商品。2004年5月,市国税局稽查分局对该公司进行例行检查
In December 2003, an oil company in East China purchased 5,000 tons of 0 # diesel oil from a refinery at an FOB price of 2,222 yuan per tonne, and commissioned a shipping company to ship the diesel oil to an oil depot. The oil company in accordance with industry regulations, extracted from 25 tons of diesel as normal wear and tear, submitted to the tax authorities for approval, to do business expenses, offset the inventory of goods. May 2004, Municipal Bureau of Internal Revenue Inspection Branch routine inspection of the company