我们在对某企业进行税务检查时，发现该企业利用价外费用进行偷税活动，并深入进行了调查，现综述如下：基本情况湘潭市某企业成立于1991年，1994年正式投入生产，其主要产品二氧化短有1／3通过湖南省某外贸进出口总公司则、销欧。美，名义上由该进出口公司代理出o，并按外销收 When we conducted a tax inspection on an enterprise, we found that the enterprise used the extra-cost fee to carry out tax evasion activities and conducted an in-depth investigation. The current status of the investigation is as follows: General Situation An enterprise in Xiangtan City was established in 1991 and formally put into production in 1994. Its main One-third of the product dioxide through a foreign trade in Hunan Province Import and Export Corporation, sales in Europe. The United States, nominally by the import and export companies out o, and according to the export income