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刘老板经营一中等规模的书屋,因生意不太好,打算另谋职业,便对书屋停止了经营,在工商、税务部门办理了注销登记证手续。由于停业后,剩余的大批存书占压了资金,就低价进行了销售。税务机关发现后,责令其就存货销售收入的部分申报纳税。刘老板不服,认为既然已经注销了税务登记证为什么还要纳税?对税务机关下发的《限期缴纳税款通知书》置之不理。最后,税务机关扣押了其部分书刊。刘老板认为税务机关是滥用职权,就怒气冲冲地到税务局去评理。
Liu boss operating a medium-sized bookstore, business is not good, intend to find another job, they stopped the operation of the bookstore, in the business, tax authorities for cancellation of registration procedures. After the closure of business, the remaining large quantities of books accounted for the pressure of funds, sold at low prices. After the tax authorities discovers, they shall be ordered to declare and pay taxes on the part of the sales revenue of the inventories. Liu boss refused to accept that since the tax registration certificate has been canceled, why should pay taxes on the tax authorities issued a “deadline for payment of tax notice” ignored. Finally, the tax authorities seized some of their books and periodicals. Liu boss that the tax authorities abuse of power, anger to the Inland Revenue Department to comment.