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一、事实发生中国土产公司山西省公司(以下简称土产公司),于一九五二年七月份奉华北土产公司之命拨给××物资管理局及××××厂「铜」一部, 在运铜当中因没有包皮就将土产公司之麻袋(价值九千七百余万元)出售给运铜单位,此种交易本应纳税,但该公司会计科负责人董宪文与会计孙维杰二人在资本主义经营观点与本位主义思想支配下,藉口「上税即亏本」与「此系转让并非出售」而在成交后不给开销货单,而只开一便条证明,××物资管理局及××××厂的同志发觉其行为不正即向本委及市税务局检举。
First, the fact that the Chinese indigenous company Shanxi Province Company (hereinafter referred to as the “indigenous company”) was appropriated to the XX Administration of Materials and the “Copper” of the XXX plant in July 1925 with the approval of the North China Native Producing Company, In the transport of copper because there is no prepuce on the sacks of indigenous companies (worth 97 million yuan) sold to the copper unit, such transactions should be taxed, but the accounting department in charge of Dongxian Wen and accounting Sun Weijie duo Under the control of capitalist management concepts and selfish ideology, excuses that “the tax is lost” and “the sale is not a sale here” did not result in an expense bill after the transaction, but only a note proving that the XX Administration of Goods and × ××× factory comrades found that their behavior is not correct to the Commission and the Municipal Taxation Bureau.