论文部分内容阅读
1999年10月11日,某市一地税分局根据对事业单位、社会团体开展企业所得税专项检查的统一安排,向该市某医院下达税务稽查通知书,并进行纳税检查后,认定医院应补缴1998年度应纳企业所得税108.68万元。于是下达“催缴税款通知书”限期缴清税款。但医院拒签文书,两名送达人员就在送达回证上注明医院拒签,并分别在送达人签名盖章处签上一送达人的名字,在见证人签名盖章处签上另一送达人的名
On October 11, 1999, a local tax bureau of a city issued a tax inspection notice to a hospital in the city according to a unified arrangement on special inspection of the enterprise income tax on public institutions and social groups and conducted a tax examination to determine that the hospital should pay 1998 corporate income tax should be 1086,800 yuan. So issued a “reminder tax notice” deadline to pay the tax. However, the hospital refused to sign the document, and the two serving officers stated on the delivery receipt that the hospital refused to sign and sign the name of a serving person at the signature and stamp of the serving person respectively and sign the seal of the witness Another serving person’s name