2000年6月的一天，骄阳似火。某市国税第四稽查分局的稽查人员来到某热电厂对其进行一年一度的纳税检查。该企业有职工400多人，主要业务是供暖、供电，属国有企业，小规模纳税人。在检查中，该厂的会计人员介绍了厂的经费情况，说了许多收取取暖费、电费等方面的困难，税务检 One day in June 2000, the sun is like fire. An inspection of the Fourth State Inspection Branch of the city’s tax inspectors came to a thermal power plant to conduct an annual tax inspection. The company has more than 400 employees, the main business is heating, power supply, a state-owned enterprises, small-scale taxpayers. In the inspection, the plant’s accounting staff introduced the plant’s funding situation, said a lot of heating costs, electricity and other difficulties, the tax seized