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最近,四川省广安市中级人民法院对某县个体工商户包某状告该县国税局非法调取账簿后丢失,请求判令赔偿一案,作出了终审判决:判县国税局未按程序调取账务、且造成账簿丢失属违法行为;对上诉人包某提出的赔偿请求予以驳回。宣判后,诉讼双方均表示服判息诉。基本案情 1998年10月5日,四川省某县国税局某税务所干部陈某和廖某,来到个体工商户包某副食门市部进行税务检查,包某对陈、廖二人出示的税务检查证存有疑异而发生争执,并拒绝提供账簿。后经该镇派出所干警劝解,包某才将10本账簿拿
Recently, the Intermediate People’s Court of Guang’an City, Sichuan Province, made a final judgment on the case that a certain individual industrial and commercial household in a certain county filed a lawsuit to sue the county IRS for illegally retrieving the account book, requesting a court order for compensation and made the final ruling: It is against the law to take the account and result in the loss of the account books. The request for compensation made by the appellant Bao Mou is rejected. After the verdict, both parties said they would accept the sentence. Basic case On October 5, 1998, Chen Mou and Liaomou, a tax office of the State Taxation Administration of a county in Sichuan Province, came to inspect the non-staple food outlets of individual industrial and commercial households for tax inspection. Check the existence of doubt the existence of a dispute and refused to provide books. After the police station in the town police persuasion, Bao Mou will be 10 books to take