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一、案情介绍(一)企业基本情况被检查企业(某投资有限责任公司)成立于2007年1月,并于2007年2月办理国税登记证,同时被认定为增值税一般纳税人。其经营范围:电力建设、电力工程建设施工;五金交电、电力器材销售。(二)税收检查分析该企业销售五金交电及电力器材属于缴纳增值税的项目;门面租金及校表费属于缴纳营业税的项目;线路维护费属于增值税应税劳务,但该企业一直是向地税部门申报缴纳营业税;另一个大项目安装并销售电
First, the introduction of the case (a) the basic situation of enterprises to be inspected Enterprise (an investment limited liability company) was established in January 2007 and in February 2007 for national tax registration certificate, was also identified as general VAT payer. Its business scope: power construction, construction of power engineering construction; Wujinjiaodian, power equipment sales. (II) Analysis of tax inspection The company sells Wujinjiaodian and power equipment belong to the project of paying value-added tax; the rent on the facades and the school-scale fee belong to the project of paying business tax; the line maintenance fee belongs to VAT-taxable service, Local tax authorities to declare the payment of business tax; another large project to install and sell electricity