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2013年5月,商丘市审计局在对一部门进行预算执行审计中,发现该单位下属某事业单位“复印机耗材”支出异常,自2012年1月至2013年4月共报销“复印机耗材”费用128.88万元,涉及机打普通发票19张。审计人员随即到发票出票单位所辖税务机关核查发票信息,发现报税金额与开票金额存在较大差异。从查询到的19张发票分析,税务局记录为发生业务12.53万元,开票金额128.88万元,虚开发票116.35万元。审计人员初步判定该发票出具单
In May 2013, Shangqiu City Audit Office in the audit of a department’s budget implementation found that the unit affiliated institutions “copier supplies ” spending anomalies, from January 2012 to April 2013 were reimbursed “copiers Consumables ”cost 128.88 million, involving machine-made ordinary invoice 19. Auditors then invoice the tax authorities under the jurisdiction of the tax authorities to verify the invoice information and found that there is a big difference between the amount of tax returns and invoicing amount. Inquiries from the 19 invoices analysis, the Inland Revenue Department recorded as business 12.53 million, the amount of 1.2888 million yuan invoices, false invoices 1.1635 million yuan. Auditors initially determine the invoice issued