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1990年10月1日《中华人民共和国行政诉讼法》施行后,武汉市第一起税务诉讼案件,经市中级人民法院二审审理,于今年1月30日作出以维持一审判决而终结。这是一起纳税人因对税务机关按“临时经营”征收营业税不服,依法申请复议,又对市税务局复议决定不服,而向人民法院提起行政诉讼的。纳税人是外地某乡镇企业派员在汉设置的“采购站”,在某信用社开设帐户后,在汉经销了一批钢材,被税务机关查获后补税。采购站的承办人对此不服而起诉。承办人争议的要点有三: 1.是否应按临时经营征税。承办人认为,其“采购站”在汉购得钢材后,因不符需要,就地加价销售给外单位,所取得的销售收入已汇回企业,并按
After the implementation of the Administrative Procedure Law of the People’s Republic of China on October 1, 1990, the first case of tax litigation in Wuhan City was concluded as a second instance trial by the Intermediate People’s Court of the People’s Republic of China on January 30 this year with the verdict of upholding the first instance. This is the case that a taxpayer who brought an administrative lawsuit to a people’s court because he was dissatisfied with the business tax levied by the tax authorities on “temporary management”, applied for reconsideration in accordance with the law, and refuted the Municipal Taxation Bureau’s reconsideration decision. A taxpayer is a “procurement station” set up by a township and village enterprise in the field. After a certain credit union opens an account, a batch of steel products are sold in the country and taxed after being seized by the tax authorities. Procurement station contractor indictment against this. Three aspects of the contractor dispute: 1. Should be taxed on a temporary basis. The contractor believes that after purchasing the steel from its “purchasing station” in Han China, the contractor sold the steel domestically to the foreign unit due to non-conformity, and the sales income obtained has been repaid to the enterprise and the