利用“保证金”截留税款我们在１９９６年度预算执行情况审计过程中，发现某县地税局１９９６年下半年使用１５份“河南省税收保证金收据”收取１３个工商户税收保证金１２．２万元。经办人员反映：因这１３个工商户税款未缴清，所以先开具税收保证金收据，待税款清缴后再... Using “Margin” to Catch Taxes During the auditing of the implementation of the budget in 1996, we found that a county local taxation bureau used 15 copies of the “Henan Province Tax Margin Receipt” in the second half of 1996 to collect 132,000 yuan of deposit for business taxes. Handling staff reflect: Because of these 13 business tax is not paid, so the first receipt of tax deposits, to be paid after the tax ...