A公司专业生产各种化学粘合剂,在当地颇有名气。近几年来,该企业年销售额和纳税额的增长明显慢于生产规模的扩大,但增值税和企业所得税的税负却总是刚好达到税负警戒线,没有显示出相应的变化,人为控制收入和税负的迹象较为明显。税务稽查局在选案时自然将A公司纳入了检查对象,并由杨科长带队至A公司检查。 A company specializing in the production of various chemical adhesives, quite famous in the local. In recent years, the company’s annual sales and tax increases were significantly slower than the expansion of production scale, but the tax burden of value added tax and corporate income tax has always just reached the tax burden warning line, did not show the corresponding changes in human control The signs of income and tax burden are more obvious. Tax Inspectorate in the election will naturally be A company included in the inspection object, and led by Chief Yang Chang A company to check.