目前，福州晋安区地税局在对一家企业进行税收检查时发现，该企业1998年度在“住房周转金”科目中白条列支现金支付给私人装修公司修缮本单位职工宿舍费用50，000．00元。对此，税务部门依法对其做出罚款的税务行政处罚。企业不服，认为自己已依法纳税，不存在偷税行为，并且用 At present, Fuzhou Jin’an District Inland Revenue Department in a tax inspection of a business found that the company in 1998 in the “housing revolving fund” subjects in cash paid to the private decoration company to repair the unit staff hostel costs 50,000.00 yuan. In this regard, the tax department according to law to make a fine tax administrative penalties. Enterprises refuse to accept that they have tax according to law, there is no tax evasion, and use