案情简介2003年1月9日,A县国税稽查局对该县红星机械厂依法进行检查,在检查中稽查人员发现该厂2002年度往来资金账户余额异常,引起稽查人员的警觉。稽查人员进一步深入细致检查,发现该厂在销售产品取得销售收入同时,还额外收取价外费用70.2万元挂在“其他应付款”科目,未并入产 Brief introduction of the case On January 9, 2003, A County State Tax Inspection Bureau inspected the county Red Star Machinery Factory according to law. During the inspection, the inspectors found that the balance of the capital account of the factory in 2002 was abnormal, which aroused the vigilance of the inspectors. Inspectors further in-depth examination and found that the plant sales revenue in sales of products at the same time, also charged an extra fee of 702,000 yuan hanging in the “other payables” subjects, not incorporated into the production