基本案情2003年2月13日,某市国税稽查局根据群众举报某物资商店向外市15家煤矿销售矿用配件不缴税的线索,对某物资商店依法进行立案检查。通过检查发现:该物资商店是一家个体工商业户,国税机关对其实行的是定期定额征税的方法,自2002年1月1日,国税机关对该物资商店核定月销售额 Basic case On February 13, 2003, the State Administration of Taxation Inspection Bureau of a certain city conducted a filing inspection on a material store in accordance with the law according to the clues of not reporting tax on sales of mining accessories to 15 coal mines in the city according to the masses’ reports of a material store. Inspection found that: The goods store is a self-employed business households, the tax authorities to implement its regular fixed-tax approach, since January 1, 2002, the state tax authorities on the material stores approved monthly sales