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漯河市地税局稽查局今年对某公司1997年度纳税情况检查时发现,该公司往来帐户其它应付款——××建筑公司·帐户贷方累计发生额95.4万元。公司财务人员反映,该应付款项用公司在建工程(办公楼)累计拨出款项,工程至今尚未进行决算。但经稽查人员认真调查和实地查看,该公司新建办公楼早已1997年元月份投入使用,企业1997年度没有申报缴纳房产税,偷税7348万元,稽查局按规定对其作出补税和处一倍罚款的决定。 根据财政部、国家税务总局(86)财税地字第008号文件规定,纳税人委托施工企业建设的房屋,自办理验收手续之次月起征收房产税,如果在办理验收手续前已使用或出租、出
Inspection Bureau of Luohe City Local Taxation Bureau this year, a company’s tax inspection in 1997 found that the company accounts payable other accounts payable - × × Construction Company · account credit cumulative amount of 954,000 yuan. The financial staff of the Company reflected that a total amount of the payables has been set aside from the construction in progress (office building) of the company and the project has not yet finished the accounts. However, after careful investigation and field inspection, the newly-built office building of the company was put into operation in January 1997, and the enterprise failed to declare and pay real estate taxes in 1997, tax evasion of 73.48 million yuan, and the inspection bureau doubled the fees and provided double taxation The decision to fine. According to the Ministry of Finance and the State Administration of Taxation (86) Document No. 008 of Finance, Taxation and Taxation, the taxpayers shall entrust the construction enterprises to build houses whose real estate tax will be levied from the next month after they go through the formalities of inspection and acceptance. If they have been used or rented Out