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1999年11月,某财政机关检查组在对某市国家税务局金融保险机构营业税和企业所得税税收征管质量检查中,延伸检查了某银行总行及其下属A市分行和B市分行1998年度营业税和所得税申报缴纳情况。通过检查发现:1998年,某银行总行及其下属A市分行和B市分行均存在超计税工资标准列支工资,相应多提职工福利费、工会经
In November 1999, an inspection team of a financial organ examined the business tax and business income tax collection and inspection of the financial and insurance institutions of a State Revenue Service of a certain city in an extended examination of the business tax of 1998 for the head office of a bank and its subsidiaries, A City Branch and B City Branch, Income tax declaration and payment. The inspection found that: In 1998, the head office of a bank and its branches in City A and Branch B of cities all had pay allowances for over-tax payers, correspondingly increased employee benefit payments, union trade unions