１９９７年，漳州市地税局稽查分局根据群众举报，依法对所辖甲工厂所属独立核算的劳动服务公司（以下简称乙公司）进行纳税检查。经检查发现乙公司组织所属人员到甲工厂“顶岗”，从事绿化、装御搬运和产品生产作业，并以乙公司名义向该工厂收取“顶岗”劳务费收入；乙公... In 1997, Zhangzhou City Local Taxation Bureau Inspection Branch reported to the masses according to the law, the jurisdiction of a factory under the independent accounting of labor service companies (hereinafter referred to as Company B) for tax inspection. The inspection found that B company’s staff to a factory “Ding Gang”, engaged in greening, handling the installation and product production operations, and the name of the company B charged to the factory “Ding Gang” labor costs income;