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2003年4月3日,寿县某银行在铁的事实面前,迫于法律的威严,主动缴清了所偷的地方各税、费、滞纳金及罚款63258.64元,至此,一起利用账外循环的偷税案划上了圆满的句号。 一、基本案情 该行主要从事存、货款等金融业务,由于体制改革,该支行的各种账、表、票、据、证等从2002年7月1日起上收由六安二级分行管理和核算,寿县行只负责业务办理,不再负责核算。 核算体制的改变,给此次税收稽查工作带来了很多麻烦。检查中,寿县地税局稽查局通过内查外调,询问知情人,发现该单位自2000年8月份以来,将六处闲置房屋对外租赁,年租金收入达15.88万元,并于20O1年7月将一处
April 3, 2003, Shouxian a bank in front of the facts of the iron, forced by the dignity of the law, took the initiative to pay the stolen places all taxes, fees, late fees and fines 63,258.64 yuan, so far, together with the use of off-balance cycle Tax evasion plan on the successful conclusion. First, the basic case The bank is mainly engaged in deposits, loans and other financial services, due to the system reform, the various accounts, tables, tickets, evidence, etc. from July 1, 2002 onwards by the Lu’an two branches Management and accounting, Shouxian Bank is only responsible for the business, no longer responsible for accounting. The changes in the accounting system have brought a lot of trouble to the tax inspection work. Inspection, Shou County Local Taxation Bureau Inspection Bureau through the investigation of the tune, ask the insider and found that the unit since August 2000, the six idle rental housing, the annual rental income of 158,800 yuan, and in July 20O1 Will be one