案情介绍2006年1月,某市地税分局在国地税信息对比资料中发现,某化工公司(因成本费用核算不准确,企业所得税按销售额核率征收)2005年四季度在国税部门销售开票90多万元,未向地税部门申报纳税。对此税务分局进行了调查,发现该公司早在2005年6月就已向地税部门申请注销,当年7月地 Case introduction In January 2006, a city local tax bureau in the country tax information comparison found that a chemical company (accounting for the cost of accounting inaccurate, corporate income tax levied by the sales rate) in the fourth quarter of 2005 in the tax department sales invoice 90 Multi-million, not to the local tax department to declare tax. The tax branch conducted a survey and found that the company as early as June 2005 had to apply for cancellation of the local tax department, in July that year