基本案情大华水泥机械制造有限公司成立于2008年7月,为某市一般纳税人,主要经营水泥机械及配件的生产制造与销售,其销售对象为厂矿企业,均需取得正规发票。2012年初,主管税务机关经案头审核及实地核查,发现该纳税人财务核算较为混乱,尽管能全部开具销售发票核算收入,但其成本费用中存在费用凭证残缺不全、大量白条列支等情形,遂要求企业限期改正。 The basic case Dahua Cement Machinery Manufacturing Co., Ltd. was established in July 2008, as a general taxpayer in a city, mainly engaged in the manufacture and sale of cement machinery and accessories manufacturing, sales targets for factories and mines, are required to obtain formal invoices. In early 2012, the competent taxation authority found that the taxpayer’s financial accounting was rather confusing despite the fact that the tax invoice was fully accounted for. However, the costs and expenses incurred in the cost and expense of the documents were incomplete, Requires companies to correct the deadlines.