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新《税收征管法》在强化税源管理、堵塞税收漏洞,从而保障税收收入的同时,更加体现了对纳税人合法权益的维护。案例:2001年11月,某税务稽查局在对一家中型食品生产企业的税务检查尚未结束时,以该企业有重大偷税嫌疑为由,通知银行冻结了该公司为准备春节供应而采购原料的30万元存款。检查至转年1月中旬结束,稽查局查补该公司税款5.6万元,并从冻结的存款中扣缴5.6万元税款后,才予以解冻。致使该企业无法如期采购原料安排春节食品生产,造成经济损失近10万元。对此,该企业认为稽查
The new “Tax Administration Law” in strengthening tax management, plug the tax loopholes in order to protect tax revenue at the same time, more reflects the legitimate rights and interests of taxpayers to maintain. Case: In November 2001, when a tax inspection bureau was not yet over the tax inspection of a medium-sized food production enterprise, it informed the bank of freezing the company’s raw materials for purchasing the Spring Festival on the pretext of being suspected of major tax evasion by the enterprise Million yuan deposit. Inspection to the end of January mid-year turnaround, the Audit Bureau check up the company tax 56,000 yuan, and withholding of 56,000 yuan of tax from the frozen deposits before thawing. As a result, the enterprise was unable to purchase raw materials as scheduled to produce Spring Festival food products, causing economic losses of nearly 100,000 yuan. In this regard, the company that audit