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基本案情 山东省某家电生产企业是增值税一般纳税人,该公司为扩大自己的市场占有份额,2002年下半年开始在福建省某城市设立了办事处,办事处主要负责该家电公司在福建省的家电调拨和通知购货方取货,该办事处在驻地开设了银行户头,在向福建省的购货方收取货款后汇回山东公司,发票由山东的家电公司向购货方开具。在2003年5月份,该办事处驻地的市国税一分局在检查中发现从2002年11月份到2003年3月的4个月时间里该办事处共收取货款530万元,均未向
Basic case Shandong Province, a household electrical appliance manufacturing enterprises VAT general taxpayer, the company to expand their market share, the second half of 2002 has set up an office in a city in Fujian Province, the office is mainly responsible for the appliance company in Fujian Province Of home appliances transfer and notify the buyer to pick up the office opened in the resident bank account, the buyer in Fujian Province to collect the money back to the Shandong company, the invoice by the appliance company in Shandong Province issued to the buyer. In May 2003, the municipal taxation bureau of the city where the office was located found during the inspection that the office received a total of 5.3 million yuan for the purchase of goods from November 2002 to March 2003,