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1999年11月,某市税务部门(以下简称调查人)为了让漯河市人民医院(以下简称医院)缴纳企业所得税,根据有关税法,给医院下发了《责令限期改正通知书》,要求医院限期办理税务登记证和纳税申报。由于医院未按改正通知书上的要求如期办理有关事项,调查人就向医院下发了《税务行政处罚告知书》。医院要求举行听证会,在听证会上,由于当事人(医院一方)运用税法及相关政策、法规和财务制度,充分论证和论述了医院无须办理税务登记证,无须纳税申报和缴纳企业所得税,最后得到税务部门的认可和支持,通过法律途径,彻底解决了这个较为普遍且又棘手的问题。现将主要辩论内容介绍如下:
In November 1999, in order to allow Luohe People’s Hospital (hereinafter referred to as the hospital) to pay corporate income tax, a tax department of the city (hereinafter referred to as the investigator) issued a “Notice of Correction to a Limited Period of Corrigendum” to the hospital according to relevant tax laws, Apply for tax registration certificate and tax return. As the hospital failed to correct the requirements of the notice on time for the relevant matters, the investigators to the hospital issued a “tax administrative punishment notice.” The hospital required a hearing. During the hearing, the parties (the hospital side) applied the tax laws and relevant policies, regulations and financial systems to fully demonstrate and discuss that the hospital need not apply for tax registration certificates, do not need to file tax returns and pay enterprise income tax, and finally get The recognition and support of the taxation authorities have completely solved this relatively common and difficult issue through legal channels. Now the main debate is as follows: