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案情介绍2006年4月4日,C县道路运输管理所在某场地检查时,发现A汽校C县分校部分教练人员正在进行汽车驾驶培训经营活动。(?)初步调查,查明该校租用此场地用于驾驶员培训经营;另外,该分校在C县××路某号楼内设立了对外招生报名点。经进一步调查查明: 1.2002年,A汽校取得机动车培训经营许可,经济性质为合伙企业。2004年3月,A汽校在C县设立分校,取得《合伙企业分(?)机构营业执照》和《税务登记证》,经营范围和方式为“服务:为上级企业联系汽车驾驶员培训”。2.该分校在C县除开展招生业务外,还从事机动车驾驶培训经营,并启用A汽校C县分校的公章和发票专用章,使用服务业(?)一发票和文体专用发票,截至2006年4月4日,该分校在C县已获取经营收入58850元。3.该分校的投入和产出,由A汽校负责和支配,没有自己名下的设备,所使用的教练车也为A汽校所有。
Case presentation April 4, 2006, C County Road Transport Management at a site inspection, found that A School C County Branch coaches are carrying out car driving training business activities. (?) Preliminary investigation to identify the school leased the site for driver training and management; In addition, the branch in the C County × × Road, a number of buildings set up a foreign enrollment entry point. After further investigation, it was ascertained: 1. In 2002, A Steam School obtained the license for motor vehicle training and its economic nature was a partnership enterprise. In March 2004, A Steam School set up a branch school in C County to obtain the “Business License of Partnership (?) Institution” and “Tax Registration Certificate” in the scope and mode of operation. “Service: Contact the driver training of higher level enterprises ”. 2. The branch in C County, in addition to carry out the enrollment business, but also engaged in motor vehicle driving training business, and enable the A school C county school seal and invoice seal, the use of services (?) An invoice and style invoices, as of, April 4, 2006, the campus in C County has obtained operating income 58,850 yuan. 3. The school’s inputs and outputs are administered and controlled by A School, without the equipment in its own name, and the coaches used are also owned by School A.