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某铅笔制造企业(以下简称“B公司”),因财务费用、制造费用、能耗比等数据异常被税务机关列为评估对象。税务人员初步分析发现,B公司2015年生产成品铅笔216万罗(铅笔数量的计量单位,1罗=144支),取得销售收入6 853万元,实现增值税202.6万元,企业所得税305万元;2016年生产成品铅笔511万罗,销售铅笔取得收入8 531万元,实现增值税332万元,企业所得税436万元。
A pencil manufacturer (hereinafter referred to as “B company ”), due to financial costs, manufacturing costs, energy consumption and other data anomalies tax authorities as an assessment of the object. According to a preliminary analysis of tax officers, Company B produced 2.16 million pencils of finished products in 2015 (amount of pencil, 1 piece = 144 pieces), achieved sales revenue of 68.33 million yuan, realized 2.022 million yuan of value-added tax and 3.05 million yuan of corporate income tax In 2016, the Company produced a total of 5.11 million pieces of finished pencils and an income of 83.51 million yuan from sales of pencils. The Company achieved a value-added tax of 3.32 million yuan and a corporate income tax of 4.36 million yuan.