与税法玩“擦边球”龙海一企业混淆收入项目偷税被查处

• 作 者: 洪文成 廖宗勇
• 出 处: 福建税务
• 发表日期: 1999年06期
• 关键词: 收入项目 税务机关 地税局 本年利润 汽车租赁 利息收入 运输业务 服务公司 营运收入 集体利益

龙海市某客货运输服务公司为追逐小集体利益，工于心计，企图与税法玩“擦边球”，混淆收入项目，逃避纳税义务。日前被龙海市地税局查处。该客货运输服务公司系乡镇企业，主要从事客货运输业务。该公司法人及财务人员纳税观念淡薄，为中饱私囊，利用税务机关对其营运税收采用

Longhai City, a passenger and cargo transport service company in pursuit of small collective interests, work hard in an attempt to play with the tax law, “rubbing the ball”, confusing income items, to evade tax obligations. Recently Longhai City Local Taxation Bureau investigated. The passenger and cargo transport service company is a township and village enterprises, mainly engaged in passenger and freight transport operations. The corporate legal person and financial personnel tax concept is light, full of pockets, the use of tax authorities for its operational tax