定额户缴足了税就能拒绝检查吗?──由一起定期额纳税户偷税案引发的思考

• 作 者: 孙增杰
• 出 处: 中国税务
• 发表日期: 2000年04期
• 关键词: 定额 偷税案 税务机关 补缴税款 主管税务机关 实际税负 个体工商业户 实际经营情况 税务干部 国家税务局

某县地税稽查局接到举报，对一家面粉厂实施税务稽查。该厂拒绝提供与生产经营有关的任何资料，理由是其已经足额缴纳了税务机关核定的定额税。为弄清该厂真实经营情况，稽查局先后走访了几家同类型。同规模的厂，核定了1吨面粉的耗电量，又到电管站抄录了其用电量，据此计算出

County tax Inspectorate received the report, the implementation of tax inspection of a flour mill. The factory refused to provide any information related to the production and operation on the grounds that it has paid in full the fixed tax approved by the tax authorities. To find out the true operation of the plant, the inspection bureau has visited several of the same type. The same size of the plant, approved the power consumption of 1 ton of flour, but also copied to the substation of its electricity consumption, calculated accordingly