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基本案情: 个体工商业户王某,是某县国税局城区分局所辖的“双定”户,2001年3月1日开业,核定每月应纳增值税额400元,王某均已按期缴纳。今年6月11日,群众举报其有偷税嫌疑,该县国税局稽查局依法对其进行了稽查。经查,发现王某2001年3月至5月实现不含税商品销售收入4.5万元,应纳增值税1800元,已超过定额50％但未如实申报纳税。
Basic case: individual industrial and commercial households Wang, is the county branch of the Internal Revenue Service under the jurisdiction of the “double set” households, opened in March 1, 2001, the approved monthly value-added tax payable 400 yuan, Wang have been paid on schedule. June 11 this year, the masses reported that they have the suspicion of tax evasion, the county Internal Revenue Service Inspection Bureau according to the law of its inspection. After investigation, found that Wang from March 2001 to May to achieve tax-free sales revenue of 45,000 yuan of goods, should pay VAT 1,800 yuan, but more than 50% of the quota but not truthfully declared tax.