[案情简介] 2002年10月,安徽省滁州市地方税务局稽查局接到群众举报:滁州市某化肥厂利用运输发票进行偷税。稽查局立即组织力量进行检查。经了解,该厂是一家以生产碳酸氢氨、液氨为主的小氮肥厂,年产值在3600万元左右。此类产品的主要原料是块煤,原材料的主要来源地是山西省晋城地区的煤矿。 经初步检查,在该厂的财务凭证中 [Case Summary] In October 2002, Chuzhou City, Anhui Province Local Taxation Bureau Inspectorate received a report from the masses: Chuzhou City, a fertilizer plant to use tax evasion tax evasion. Inspection Bureau immediately organize the power to inspect. It is understood that the plant is a production of bicarbonate ammonia, ammonia-based small nitrogen fertilizer plant, the annual output value of 36 million yuan. The main raw material for such products is lump coal, and the main source of raw materials is coal mines in Jincheng, Shanxi Province. After a preliminary inspection, the factory’s financial documents