2008年6月,兰州市国税局稽查局在对某水泥企业涉税案件的审理过程中,稽查人员同被查企业在所检查出的问题上产生分歧。按照《重大税务案件审理办法》,审理人员与检查人员一起就证据材料的获取、疑难问题的处理和定性等问题进行了深入探讨。“由于做出的税务处理决定合理合法,企业心服口服,主动补缴了税款,稽查、审 In June 2008, Lanzhou Municipal Bureau of Internal Revenue Inspection Bureau of Lanzhou in a case of tax-related businesses in the trial, the inspectors and the inspected enterprises in the check on the issue of differences. In accordance with the Measures for the Trial of Major Tax Cases, the trial personnel and inspectors conducted in-depth discussions on the acquisition of evidence materials, the handling and determination of difficult issues and other issues. ”As a result of the decision made by the tax treatment is reasonable and legitimate, convinced that enterprises take the initiative to pay taxes, audits, audits