静宁县某砖厂属集体所有制企业,是小规模纳税人。该厂专门生产机砖等产品,生产规模大,生产效益良好。1998年销售额323.83万元,缴纳增值税19.43万元。多年来,该砖厂一直按期申报纳税,曾多次被评为全县先进纳税单位。 1999年4月17日,静宁县国税局派员对该企业纳税情况进行日常稽核。在查阅记账凭证的过程中,检查人 Jingning a brick factory is a collective-owned enterprises, small-scale taxpayers. The factory specializes in the production of machine bricks and other products, large-scale production, production efficiency is good. 1998 sales of 3238300 yuan, 194000 yuan of VAT paid. Over the years, the brick factory has been reporting tax payments on schedule, has repeatedly been rated as advanced tax units throughout the county. April 17, 1999, Jingning County Bureau of Internal Revenue Service staff on the tax case for routine audit. In checking the accounting documents in the process, inspectors