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1990年12月12日,云南省水富县楼坝乡有证个体户谢明均从开远市烟草公司购烟运住水富,途经大关县岔河检查站时,被该站以跨地区经营为由征收临时经营营业税2976元,本人不服,向大关县税务局税务行政复议委员会申请要求对此事复议。复议委员会接到谢的申请后,进行了调查,但不能了结,于是就查阅了
December 12, 1990, Shui Fuxian County, Yunnan Province, Dam State Township card self-employed Xie Ming from the tobacco company in the city of Shanxi tobacco company to buy tobacco rich living through the checkpoint Dachaguan River Station, the station to cross-regional operation as From the collection of temporary business sales tax 2,976 yuan, I am not satisfied with the Tax Administration Revenue Administrative Reconsideration Committee to apply for a reconsideration of the matter. The reconsideration committee, after receiving an application for thanks, conducted a survey, but did not close it, so it went through