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江苏省响水县某棉花经营公司,是一家集体商业企业,增值税一般纳税人,主要经营棉花收购、加工、调拨、储存业务。2001年9月,响水县国税稽查局经过缜密选案。决定对该公司2000年度增值税的纳税情况进行稽查。 税务稽查人员深入企业,经审核“棉花加工升溢损耗结算表”数据时,一连串的数字,账面反映的笔笔是实。该公司全年销售3871万元。当年实现税款17.7万元,期末留抵税额107万元,税收负担率为0.5％。企业上期尚有270多万元的税款没有抵
A cotton business company in Xiangshui County, Jiangsu Province, is a collective commercial enterprise and a general taxpayer of value added tax. It mainly deals in cotton acquisition, processing, transfer and storage business. September 2001, Xiangshui County Tax Bureau after carefully selected. Decided to the company’s annual tax assessment of value-added tax in 2000 for inspection. Tax auditors in-depth enterprises, audited “cotton processing overflow loss statement” data, a series of figures, the book reflects the pen is real. The company sold 38.71 million yuan a year. In the same year, a tax of 177,000 yuan was realized, with a tax credit of 1.07 million yuan at the end of the period and a tax burden of 0.5%. There are still more than 2.7 million yuan of corporate taxes did not arrive