基本案情2003年6月20日,某市国税稽查局在对市环保活性炭厂2002年度企业所得税的纳税情况进行检查时,发现该厂向国税机关申报的2002年度亏损额82.73万元存在如下问题:1.超标准提取职工福利费7.11万元;2.超标准列支业务宣传费5.60万元;3.将税收滞纳金2.12万元在费用中直接列支。 Basic case On June 20, 2003, when a municipal tax inspection bureau inspected the enterprise income tax of the municipal environmental protection activated carbon factory in 2002, it found that the factory declared to the state taxation authority a loss of RMB 827,300 in 2002 with the following problems: 1. Ultra-standard extraction of employee benefits 71,000 yuan; 2. Out-of-standard business support costs listed in the column of 56,000 yuan; 3. The tax overdraft fee of 21,200 yuan directly in the expenses.