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Y市HJ汽车服务有限公司经济性质为有限责任公司,于2000年12月开业,经营范围为整车销售、配件供应、售后服务,主要经销广州本田汽车有限公司生产的“雅阁”、“奥德赛”、“飞度”等品牌汽车,其经销的汽车全部从广州本田汽车有限公司购入,为广本公司一级经销商。Y市HJ汽车服务有限公司为增值税一般纳税人。2005年销售整车769辆,申报应税销售额16051万元,申报应交增值税93.7万元,税负率为0.58%;2006年1~4月销售整车201辆,申报应税销售额4363.1万元,申报应交增值税75.3万元,税负率为1.73%。2006年5月,Y市国税局稽查局在汽车销售市场专项检查中对该公司实施了专案检查,检查所属期间为2005年1月~2006年4月,检查方式为调账检查与进驻实地检查相结合。
Y City HJ Automotive Services Limited economic nature of the limited liability company, opened in December 2000, the business scope of vehicle sales, spare parts supply, after-sales service, the main distribution Guangzhou Honda Automobile Co., Ltd. production of “Accord ”Odyssey “, ”Fit " and other brand cars, the distribution of all cars purchased from Guangzhou Honda Automobile Co., Ltd., for the wide of the company a dealer. Y City HJ Automotive Services Limited general VAT payers. 769 vehicles were sold in 2005, taxable sales of 160.51 million yuan were declared, VAT of 937,000 yuan should be declared and tax rate was 0.58%; 201 vehicles were sold from January to April 2006, reporting taxable sales 43.631 million yuan, declaring VAT should be 753,000 yuan, the tax rate of 1.73%. May 2006, Y City IRS Inspection Bureau in the car sales market special inspection of the company implemented a special inspection, the inspection period belongs to January 2005 ~ April 2006, the inspection methods for the inspection and accreditation stationed in the field inspection Combine.