案情介绍 １９９９年１０月１１日，某市地税局根据对事业单位、社会团体开展企业所得税专项检查的统一布置，向市某医院下达税务稽查通知书，进行纳说检查。通过检查，地税分局认定医院应补缴１９９８年度实现的企业所得税１０８．６８万元，于是下达催缴税款通知书，限期缴清 Case Presentation On October 11, 1999, a Local Inland Revenue Department issued a tax inspection notice to a certain city hospital for unified inspection according to the uniform arrangement of special inspection of the enterprise income tax on public institutions and social organizations. Through the inspection, the local tax branch finds that the hospital should pay 1998 corporate income tax 1,086,800 yuan, then issued a reminder tax notice, pay the deadline