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湖北省某市新鑫纺织有限公司于2002年3月成立,注册资金1000万美元,法人代表钱某。该公司主要从事羊毛洗净、毛条加工等业务,2006年度全年申报缴纳增值税仅为2500元。针对其增值税申报明显异常的情况,该市国税局稽查局于2007年5月对其2006年度增值税纳税情况进行了重点检查。在检查中,根据企业会计账簿及有关纳税资料,检查人员认真分析比较了企业各月的外购货物、库存、产品成本、实现收入
Xin City, Hubei Province, a new textile Co., Ltd. was established in March 2002 with a registered capital of 10 million US dollars, the legal representative of money. The company mainly engaged in wool wash, wool top processing business, the annual report in 2006 to pay only 2,500 yuan VAT. For obvious abnormal VAT declaration, the city IRS Inspection Bureau in May 2007 on its 2006 annual VAT tax focus on inspection. In the inspection, according to the enterprise accounting books and tax information, the inspectors carefully analyzed and compared the outsourced goods, inventory and product cost of each month of the enterprise to realize the revenue