【案例】某轧钢厂，是无证无照的私营企业，从事废旧钢铁的收购及简单加工。由于其收购和销售对象皆为个人或私营企业，不须使用发票，亦未办理税务登记，从未向税务机关申报缴纳过税款。又由于其多为夜间生产，地处偏远，税务机关也没有发现。2000年10月，经举报，某国税稽查 Case A rolled steel mill is a privately-run, unlicensed private enterprise engaged in the acquisition of scrap steel and simple processing. Because of its acquisition and sale of objects are all private or private enterprises, do not need to use the invoice, nor for tax registration, tax authorities have never declared tax paid. And because of its mostly night production, located in remote areas, the tax authorities have not found. In October 2000, after being reported, a state tax inspection was conducted