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基本案情;个体工商户高某从事百货零售业务,营业门点位于怀远县五岔镇桥北路××号,经营地点属本地段中等,地方税采取“双定”征收方式。2001年7-9月怀远县地税局五岔分局核定其月应纳地方税及教育费附加320元。2001年9月中旬,五岔分局按照商业经营规律,在10-12月这段商业旺季,重新核定其定额。9月18日,分局管理人员将《定额核定通知书》送达高某,核定其2001年10-12月的月应纳税销售额为14000元,应纳税所得额2100元,月应纳地方税收及教育费附加358.9元。高某认为分局核定的定额太高,遂于9月20日向分局递交了《年(季)应纳税经营额及收益额重新核定申请表》,分局
The basic case; individual high business engaged in department store retail business, business offices located in Huaiyuan County Wafa Town Bridge Road × × number, business location is local segment medium, local tax to take “double set” collection. From July to September 2001, Huafu County Local Taxation Bureau, Wafu Branch, approved an additional tax of 320 yuan for local taxes and education fees. In mid-September 2001, according to the law of commercial operation, the Wafu Branch Bureau re-approved the quota during the commercial peak season from October to December. September 18, branch managers will be “fixed-approved letter of advice” to reach a high, approved its October-December 2001 monthly taxable sales of 14,000 yuan, taxable income of 2,100 yuan, should be subject to local taxes And education surcharge 358.9 yuan. High that a branch approved the quota too high, then on September 20 submitted to the branch “year (quarter) taxable turnover and income re-verification application form,” Branch