在税务稽查工作中,常常会发现这样的情况,即由于发票违法使用而造成少缴税款的现象,最典型的例子就是纳税人通过开具“大头小尾”发票,造成偷税的现象。如2002年1月,某市地税稽查局查处的一起发票违法案:某旅社开具“大头小尾”发票,造成少申报营业收入37625元,应补缴营业税1881.25元、城建税131.69元、教育费附加56.44元。在对该旅社作出行政处罚时,产生 In the tax inspection work, it is often found that the most typical example is the taxpayers’ tax evasion resulting from the issuance of “big tail” invoices due to the infringement of tax due to the illegal use of invoices. As of January 2002, a municipal tax inspection bureau investigated and dealt with an invoice in violation of the law: a hotel issued a “big tail” invoice, resulting in less declared operating income 37,625 yuan, 1881.25 yuan should be paid business tax, urban construction tax 131.69 yuan, additional education costs 56.44 yuan. Produced when the hotel was given administrative punishment