论文部分内容阅读
案情简介2013年4月,根据群众举报,A市国税局稽查局对从事阀门销售的B公司2010年1月~2012年12月的纳税情况进行了专案检查。经查,2010年10月和12月,B公司先后取得两张由地税局代开的运输发票,金额分别为36 800元、56 700元,当期申报抵扣进项税额2 576元,并计入当期“管理费用”科目在税前列支。后经调查证实,这两笔业务内容不真实,资金流虚假,按规定不允许抵扣进项税额,
Brief introduction of the case In April 2013, according to reports from the masses, A City IRS Inspection Bureau conducted a special inspection of the tax status of Company B engaged in valve sales from January 2010 to December 2012. After investigation, in October and December 2010, Company B has successively obtained two invoices for transportation on behalf of the Local Taxation Bureau, amounting to 36,800 yuan and 56,700 yuan respectively. The current reporting amount of input tax amounted to 2,571 yuan, Current issue of “Management Expenses ” is pre-taxed. After investigation confirmed that these two business content is not true, capital flow false, according to the provisions do not allow the amount of input tax deductions,