2016年6月,某税务机关对区域内某工业企业进行检查,检查年度为2013年度至2015年度,该企业为上市公司的全资子公司,是当地的纳税大户。初次约谈现线索检查前,税务机关根据企业的经营情况和缴纳税种制定了查前预案,确定检查重点为个人所得税、房产税及土地使用税。根据上市公司披露的相关信息,税务机关发现该企业 In June 2016, a tax authority inspected an industrial enterprise in the region from 2013 to 2015, which is a wholly-owned subsidiary of a listed company and a large local taxpayer. Prior to the first interview, clues to the current inspection, the tax authorities based on business conditions and the payment of taxes to develop a pre-investigation plan to determine the focus of inspection for personal income tax, real estate tax and land use tax. According to the disclosure of listed companies related information, the tax authorities found the company