纳税检查忌带主观片面性

• 机 构: 山西省税务局税政二科,
• 出 处: 财政
• 发表日期: 1964年10期
• 关键词: 纳税检查 山西省壶关县 税务局 城关 所得额 企业会计人员 营业费用 职工食堂 帐户 易耗品

山西省壶关县城关税务所在一次纳税检查工作中,对辛村供销社有沒有漏税问题,是否要进行纳税检查,在干部中间曾有过两种意见。有一部分同志单凭印象,认为这个单位纳税基础好,过去也曾检查过几次,都没有查出什么问题,现在要查也是白费精力和时间,因而不主张查。另一部分同志正相反,认为这个单位虽然纳税基础好,但不等

Chengguan County, Shanxi Province Chengguan tax office in a tax inspection, the Xincun supply and marketing cooperatives have no tax problems, whether to carry out tax inspections, there have been two opinions among cadres. Some comrades simply think that this unit has a good tax base and had checked several times in the past and did not find out any problems. Now, it is time and effort to investigate and therefore it does not claim investigation. The other part, on the contrary, thinks that this unit does not have a good tax base