天津市财政局财税管理一处的专管员,在对所管的一个产品试销服务部进行纳税纪律检查时,发现这个单位于1982年1—9月份从某生产厂购入12对黑白电视机1,200台,每台进价为334.80元。这个进价是生产厂按电视机的商业零售价格每台360元给予7%的回扣而来的。经查证,由此而逃税11,448元。这个单位和生产厂的纳税和逃税情况如下: At the fiscal and taxation management department of Tianjin Finance Bureau, when he conducted a tax discipline inspection on a product testing and sales service under his jurisdiction, he found that this unit purchased 12 pairs of black-and-white TVs 1,200 from a manufacturing plant from January to September 1982 Taiwan, each purchase price of 334.80 yuan. The purchase price is a rebate of 7% by the manufacturer for each commercial 360 yuan price of a TV set. After verification, tax evasion of 11,448 yuan. The tax and tax evasion of this unit and production plant is as follows: