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[典型个案] 1998年初,赵某与某市机电公司签订了一份联营协议书。协议书上规定,甲方即机电公司负责提供经营手续,即向赵某提供经营所需执照、票据、单位证明等,并由甲方负责纳税;乙方即赵某自己负责联系业务,自主经营,自行结算,自负盈亏,并建立相对健全的会计制度。同时,每月向机电公司上交管理费1万元整,但纳税事宜与赵某无关。协议签订后,赵某即自行开始经营。2000年初,该市国税局第二稽查分局在对赵某进行税务检查中发现,赵某在1998年至1999年经营中,在采用“预收货款”的结算方式下,货物发出后,其部分货款不结转销售收入及中报纳税,长期挂在“预收货款”账户,两
[Typical Cases] In early 1998, Zhao signed a joint venture agreement with a municipal electromechanical company. The agreement stipulates that Party A is the mechanical and electrical company responsible for providing business procedures, that is, to provide business license Zhao, notes, proof of unit, etc., and Party A is responsible for tax payment; Party B that Zhao responsible for business contacts, Settle on their own, be responsible for their own profits and losses, and establish a relatively sound accounting system. At the same time, each month to the Electrical and Mechanical Services Company submitted 10,000 yuan management fee, but the tax matters and Zhao has nothing to do. After signing the agreement, Zhao started its own business. At the beginning of 2000, the Second Inspection Branch of the State Internal Revenue Service discovered in the tax inspection of Zhao that in the operation of Zhao from 1998 to 1999, under the payment method of “payment received in advance”, part of the payment Do not carry sales income and reported tax, long-term linked to “advance payment” account, two