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江苏铁本有限公司董事长戴国芳从贫苦家庭出身,经过几十年的拼搏进取,以钢铁起家,创造出了一代地方钢铁生产大王的神话,铁本一跃成为当地的百强企业,然而铁本因为税收方面的原因接受调查,进而暴露出企业存在严重的违法违规操作!经查:2001年-2003年,铁本公司采取编造废旧物资过磅单、入库单、物资回收公司废旧物资收购过磅单以及虚拟废旧物资供货人等手段,从常州、武进的七家物资回收公司取得虚开的废旧物资销售发票2373份,偷增值税1.11亿元;采用隐瞒销售收入偷增值税1022.1万元;利用多列支成本,偷企业所得税1.27亿元。同时查明偷地方税608.08万元。同期,铁本关联企业常州鹰联钢铁有限公司通过少报产量、伪造账簿凭证等手段隐瞒销售收入,偷增值税3477.8万元。常州市三友轧辊厂采取隐瞒销售收入,偷增值税、企业所得税、城市维护建设税、印花税共446.6万元。本文对钢本集团陷落的原因进行了分析,并提出其“再生之路”。
Dai Guofang, chairman of Jiangsu Tiesun Co., Ltd., started out from a poor family background. After several decades of hard work and enterprising activities, he started his own career as a steel maker and created the myth of a generation of local steel producers. However, iron has become a top 100 local enterprise. However, The tax investigation because of the reasons, and then exposed the existence of serious violations of the operation of the enterprise! After investigation: 2001 -2003 years, the company adopted the preparation of iron and steel scrap weighed single, storage lists, materials recycling company used materials weighing pounds Single and virtual waste materials suppliers and other means, from Changzhou, Wujin seven material recycling companies fictitious sales invoices of 2373 copies of waste materials, the value-added tax 111 million yuan; with the concealment of sales revenue stolen value-added tax 10.221 million yuan; Using multiple collateral costs, stealing enterprise income tax of 127 million yuan. At the same time to identify the steal local tax 6,080,800 yuan. Over the same period, iron-related Changzhou Eagle Iron and Steel Co., Ltd. by reporting less output, forged books and other means to hide sales revenue, stolen value-added tax 34.778 million yuan. Changzhou Sanyou Roll Mill to conceal sales revenue, stolen value-added tax, corporate income tax, urban construction and maintenance tax, stamp duty a total of 4466000 yuan. This article analyzes the reasons for the fall of the Group and proposes its “Road to Renewal.”