论文部分内容阅读
沈阳市某区个体工商户王达问:1996年11月,我区地方税务局两工作人员到我所经营的商店,让我缴纳城乡土地使用税,但我不知道这个税是不是由我缴纳,因为我的商店才开业不久,铺面也是朋友的房子,他让我代管,我不知道是否该交这笔钱,同收税人员发生争执,后地方税务局对我进行罚款,并说再不交,就是抗税,我想问我是否有此义务纳税?税务机关对我进行罚款处理是否有道理?如不交是抗税吗?
Wang Da, an individual industrial and commercial household in a certain area of Shenyang City, asked: In November 1996, two staffs of the local taxation bureau in our district went to the shops I operated and let me pay urban and rural land use tax, but I do not know whether this tax was paid by me because My shop opened only a short time ago, the shop is also a friend’s house, he told me to escort, I do not know whether to pay the money, a dispute with the taxpayers, the local taxation bureau fined me and said no longer pay, Is the anti-tax, I would like to ask whether I have the obligation to pay taxes? Tax authorities for me to make a fine whether it is handled?