日前,某地税局稽查分局在对某集团公司进行检查时发现,公司有一内部施工队,该施工队为非独立核算单位,年度内取得建筑安装工程收入１５０万元,其中承担外单位工程收入１００万元,已按３%申报缴纳了营业税,另５０万元为承担本公司所属单位工程收入,未申报纳税。为此,该地税稽查 Recently, an inspection bureau of a local Inland Revenue Department found that the company had an internal construction team, which was a non-independent accounting unit. During the year, it obtained a revenue of 1.5 million yuan from construction and installation works, of which 1 million yuan Yuan, has declared and paid the business tax at 3%, and another 500,000 Yuan has undertaken the project income of the unit to which the Company belongs and has not declared and paid the tax. To this end, the local tax inspection