基本案情2015年10月,Y市地方税务分局向所辖区域内某温泉度假村(以下简称D企业)送达了《税务检查通知书》,对D企业2014~2015年的财务账簿及纳税申报情况进行了检查。经查,税务局发现D企业所申报的营业用房房产税应纳税额50 730.14元较低,存在下列疑点:相较于辖区内同类型的其他度假式酒店企业,D企业的计税依据即房产原值明显偏低;房产原值中并未 Basic case In October 2015, Y Local Taxation Bureau delivered a Notice of Tax Inspection to a hot spring resort (hereinafter referred to as Company D) within its jurisdiction, and examined the financial books and tax returns of Company D from 2014 to 2015 Were examined. After investigation, the Inland Revenue Department found that D companies declared commercial real estate tax payable tax amount of 50 730.14 yuan lower, the following doubtful point: Compared with other resort hotels of the same type within the jurisdiction, D corporate tax basis The original value of real estate was significantly lower; the original value of real estate did not