2002年5月,某市国税局直属征收分局在对上海某汽车生产企业在该市经销商进行检查过程中发现,该单位于每月月末应上海汽车生产企业的要求,将生产企业返还的利息补贴(即返还利润)以“利息收入”为货物名称开具剪贴发票,加盖发票专用章或财务专用章后邮寄至其生产厂家,其生产厂家以此作为给经销商返还利润的依据;经销商在开具发票的同时将此“利息收入”视同企业的销售收入计算销项税额。税务机关认为, May 2002, a city directly under the Central Bureau of Taxation Bureau collection branch in Shanghai for a car manufacturer inspection process in the city dealers found that the unit at the end of each month should be required by the Shanghai Automotive Manufacturers, the manufacturer will return the interest Subsidy (ie return of profits) to “interest income” for the name of the goods cut out invoices, stamps affixed with an invoice or financial stamps sent to their manufacturers, their manufacturers as a basis for the dealer to return profits; distributors In the invoice at the same time this “interest income” as the sales revenue calculated output tax. Tax authorities believe that,