四川省合川县小沔装卸运输社职工郑松柏,1980年9月申请经商,盈亏和税金自负,经批准后核定了他的营业额。但郑谎称未做足当地税务所核定的营业额,故意拖欠工商税200余元,虽经税务所多次催收,仍拒不交纳。今年二月,郑申报停业时,被通知到税务所查对纳税情况,郑在税务所蛮不讲理,大吵大闹,并殴打税务 Zheng Hebai, a worker at the Xiaochuan handling and transport agency in Hechuan County, Sichuan Province, applied for business, profits and losses and taxes at their own expense in September 1980 and approved his turnover after approval. However, Zheng lied that it did not make enough turnover approved by the local tax authorities and deliberately defaulted on the industrial and commercial tax by more than 200 yuan. Although it has repeatedly been collected by taxation offices, it still refuses to pay. In February this year, Zheng declared closed, was informed of the tax office to check the tax situation, Zheng unreasonable in the tax office, quarrel, and beat the tax