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一、基本案情 某服装有限责任公司是私营企业,主要从事西服、衬衫、牛仔服、棉装的生产销售业务。1999年账面反映销售收入964万元,会计利润-0.96万元;2000年账面反映销售收入943万元,会计利润17万元,财务状况异常。从该单位投资情况看,该公司新购了20万元的厂房、土地使用权,同时新建三幢厂房,价值约120余万元,新建办公楼一幢,价值约100万元,另外还新建了职工宿舍、食堂等。该公司注册资金50万元,期末贷款余额30万元。主管税务机关反映后,引起了县局领导的高度重视,指定稽查局对该单位进行专项稽查。
First, the basic case a garment limited liability company is a private enterprise, mainly engaged in suits, shirts, jeans, cotton production and sales operations. The book accounts for 9,640,000 yuan of sales revenue and 0,960 yuan of accounting profit in 1999. The book value in 2000 reflects 9,430,000 yuan of sales income and 170,000 yuan of accounting profit. The financial status is abnormal. From the unit investment situation, the company purchased a new 200,000 yuan plant, land use rights, while the new three plants, valued at about 120 million, a new office building, worth about 1000000 yuan, in addition to the new workers Dormitory, canteen and so on. The company registered capital of 500,000 yuan, the end of the loan balance 300,000 yuan. After the competent tax authorities reflected it, it caused the leaders of the county bureau to attach great importance to designating the inspection bureau to conduct a special inspection of the unit.