论文部分内容阅读
(一)某县一家加工企业被举报偷税,县国税局依法对其进行了检查。因涉案金额较大,县国税局在案件查结后依照规定将该案提交市国税局大案审理委员会审理。审理委员会经审理认定该企业偷税,应由县国税局作出税务处理和处罚决定后移送司法机关处理。县国税局根据市局审理委员会的意见作出了相应的处理处罚决定,责令该企业缴纳税款和罚款。该企业补缴了部分税款,但未缴纳罚款。举报人则认为税务机关处理太轻,多次向上级机关反映要求对此案从重处理。与此同时,该企业依法向
(A) a processing county in a county was reported to tax evasion, County Internal Revenue Service in accordance with the law of its inspection. Due to the large amount involved, the county IRS in accordance with the provisions of the case after the investigation of the case submitted to the Municipal Internal Revenue Service major case hearing. The hearing committee finds that the tax evasion by the enterprise shall be handled by the judicial department after the County Internal Revenue Service makes a tax treatment decision and a punishment decision. County Internal Revenue Service according to the views of the Municipal Board hearing made the corresponding decision to deal with penalties and ordered the enterprise to pay taxes and fines. The company paid a portion of the tax but did not pay the fine. The whistleblowers think that the tax authorities handle too light, many times to the higher authorities reflect the request to reprocess the case. At the same time, the company according to law