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去年,当地税务所派员对我站轧花厂作了“税收结算汇算”,经检查督缴了41,369.06元的所谓“漏税”。 后来,市供销合作社联合社和市税务局共同举办了首届税收政策学习培训班。我站轧花厂主管会计参加学习归来,将所补“漏税”与有关税法进行“对号”,发觉有问题:一,《国家税务局关于部分轻工业产品征免增值税的通知》(国税发[1991]009号),规定:“对下列产品在1992年年底以前继续免征增值税”,列有“籽棉加工成皮棉、棉短绒,皮棉加工的絮棉”。而税务所却把我站91年度短绒、回收棉按税率8％计征增值税13,696.61元;二,《湖
Last year, the local tax office dispatched a “tax settlement settlement” to our station ginning plant and supervised the so-called “tax evasion” of 41,369.06 yuan upon inspection. Later, the Municipal Federation of Supply and Marketing Cooperatives and the Municipal Tax Bureau jointly organized the first tax policy training course. I station ginseng plant chief accounting to participate in the study to return, the “tax evasion” and the relevant tax law “opposite” and found a problem: First, “the State Administration of Taxation on some light industrial products exemption from value-added tax notice” (the National Tax [1991] No. 009) stipulating that “the following products will continue to be exempt from VAT before the end of 1992”, which states that “the processing of seed cotton into lint, cotton linter and lint processing”. However, the tax office put me in 1991 for short-pile cashmere, recycled cotton at an VAT rate of 13,696.61 yuan at a tax rate of 8%. Second,