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2003年7月,被告人黄某投资成立苏州市通安食品购销站(以下简称通安食品购销站),并于2004年初以通安食品购销站名义与苏州国家税务局新区分局签订《委托代征税款协议书》,2005年续签。但被告人黄某于2004年1月至2005年12月期间,在其经营个人独资的苏州市通安食品购销站时,利用依法接受苏州市国家税务局新区分局委托代征收生猪零售环节增值税的职务便利,采用收取增值税税款后不出具增值税发票的手段,将收取的增值税税款共计人民币182808元截留侵吞,非法占为己有。
In July 2003, the defendant, Hwang, invested in the establishment of Tong’an Food Purchase and Sales Station (hereinafter referred to as Tongan Food Purchase and Sales Station) in Suzhou City. In early 2004, the defendant, Huanan Food Co., Ltd., signed a contract with New District Branch of Suzhou State Revenue Agency Revenue tax agreement ", 2005 renewal. However, during the period from January 2004 to December 2005, the defendant, Hwang, used its sole proprietorship of Tong An Food Purchase and Sales Station in Suzhou City, accepting the value added tax (VAT) on the retail sales of pigs entrusted by the New Branch of Suzhou State Administration of Taxation according to law Of the post convenience, the use of value-added tax after the VAT invoice is not issued a means of VAT will be charged a total of 182,808 yuan intercept embezzlement, illegal accounting for their own.