The official document decided to write a model essay.

The purpose of official document decision-making depends on whether it is clear, complete and prominent, and changes the wrong viewpoint, which is vague, irrelevant, vague and illogical. The following is an example of official document decision-making writing that I bring to you. Welcome to refer to.

The official document decided to write a model essay 1

Beijing _ _ Real Estate Development Co., Ltd. (_ _ _ 700 _ _ _ _):

From March 28th, 20__ _ to July 29th, 20 14, our bureau inspected your (company's) payment of local taxes from March 28th, 20__ to February 30th, 20 _ _ _ _ _ _ _. The illegal facts and handling decisions are as follows:

I. Illegal facts

(1) Upon investigation, your company collected 2,654,456,5438+05.60 yuan from June 20, 2008 to February 365,438+0, 2008, and failed to declare and pay business tax and surcharges in full as required;

(2) Upon investigation, the amount of agency fees collected by your company from June 2000 to February 2000 was 25,465,438+0,859.55438+0 yuan, which was included in "other payables-collection fees" and failed to declare and pay business tax and surcharges as required.

(3) Upon investigation, your company actually earned 65,438+06,000,000 yuan from the transfer of construction in progress on April 30, 2000. Upon investigation, the money was paid directly by Beijing Jinshenghui Real Estate Development Co., Ltd. to Beijing Financial Street Xihuan Real Estate Co., Ltd. to offset the debt of 65,438+06,000,000 yuan between your company and Beijing Financial Street Xihuan Real Estate Co., Ltd., but your company did not record the income in the account books.

(4) Upon investigation, on May 30th, 20 10, your company actually obtained the transfer income of construction in progress of 26,465,438+03,855 yuan. Upon investigation, the money was paid directly by Beijing Jinshenghui Real Estate Development Co., Ltd. to China Construction Eighth Engineering Bureau Co., Ltd. to directly deduct the project payment of RMB 26,465,438+03,855 yuan that your company should pay, but your company did not record the income of RMB 26,465 yuan.

(V) Upon investigation, your company transferred the developed "_ _ International Plaza" project to Beijing Jinshenghui Real Estate Development Co., Ltd. on February 23rd, 2000. Both parties have gone through all formalities according to the transfer agreement, and the total transfer price of1599,980,000 yuan has been fully settled on February 3, 20001.

(VI) Upon investigation, your company has paid the personal vehicle insurance premium of shareholders in the management expenses for 20 years, totaling 67,465,438+04.14 yuan; The agency fee of RMB 2,407,542.29 collected in 20__ years is included in the subject of "Other payables-fees collected", and the taxable income of enterprise income tax in 20__ years is not adjusted.

(VII) Upon investigation, from June to February, 65438+1October 20 _+,your company accrued depreciation expenses for three cars in the name of shareholders, totaling 73433 1.72 yuan; The agency fee for 20 years * * * is 1343 17.22 yuan, which is included in the subject of "other payables-reminders";

During the tax inspection period, your company obtained 183 non-compliant invoices with a total amount of 3 17 173200 yuan. Appraised by the Ticket Management Center of Beijing Local Taxation Bureau, 35 forged invoices with an amount of13 million yuan were issued, and 8 invoices with no data were issued with an amount of 560 million yuan. Forty forged invoices 140 identified by Beijing State Taxation Bureau. The name of the invoice does not match the stamp on the invoice. The amount is 13 1 173200 yuan. After verification by the inspection team, the above-mentioned invoice printing unit has no business and related economic exchanges with your unit, and has not issued invoices for your unit, which is untrue;

Your company transferred the developed "_ _ International Plaza" project to Beijing Jinshenghui Real Estate Development Co., Ltd. on February 23, 20 10. Both parties have gone through all formalities according to the transfer agreement. The total transfer price of RMB 65,438+0,599,980,000 was settled on February 30th, 20th, and the enterprise income tax items have not been settled.

None of the above has adjusted the taxable income of enterprise income tax for 20 years, and enterprise income tax should be paid back.

Second, decide

(1) According to Article 1 of the Provisional Regulations of the People's Republic of China on Business Tax, "Units and individuals that provide labor services, transfer intangible assets or sell real estate in People's Republic of China (PRC) are taxpayers of business tax and pay business tax in accordance with these regulations", and Article 2, paragraphs 1 and 2, "The tax items and tax rates of business tax shall be implemented in accordance with the business tax items and tax rates attached to these regulations. The adjustment of tax items and tax rates shall be decided by the State Council ",and the first paragraph of Article 4" Taxpayers provide taxable services, transfer intangible assets or sell real estate, and the taxable amount shall be calculated according to the turnover and the prescribed tax rate. The calculation formula of taxable amount: taxable amount = turnover _ tax rate ",Article 5" The turnover of taxpayers is the total price and extra expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. " Paragraph 1 of Article 12 "The business tax obligation occurs on the day when taxpayers provide taxable services, transfer intangible assets or sell real estate, and receive business income or obtain evidence to claim business income. Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, such provisions shall prevail. " And Article 13 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax stipulates: "The out-of-price expenses mentioned in Article 5 of the Regulations include handling fees, subsidies, funds, collection fees, return of profits, incentive fees, liquidated damages, late payment fees, deferred payment of interest, compensation, collection of money, advance payment, penalty interest and other out-of-price expenses of various nature ...", your unit.

(2) According to Article 2 of the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC), "Units and individuals who pay consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax (hereinafter referred to as taxpayers) and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations." Article 3: "Urban maintenance and construction tax shall be based on the consumption tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with consumption tax, value-added tax and business tax respectively." Item 2 of Article 4 "The tax rate of urban maintenance and construction is as follows: if the taxpayer is located in a county or town, the tax rate is 5%;" Article 5 "The collection, management, payment, rewards and punishments of urban maintenance and construction tax shall be handled with reference to the relevant provisions of consumption tax, value-added tax and business tax." It is stipulated that the urban maintenance and construction tax that your company should pay is 47755 1.67 yuan.

(3) According to Article 1 of the Emergency Notice of the State Council, Beijing Municipal People's Government on Additional Collection of Education Fees, J.F. [1994]No. 18, "The amount of VAT, business tax and consumption tax actually paid by taxpayers in this Municipality is from 1994 1"

(4) According to Article 2 of the Provisional Regulations on Land Value-added Tax in People's Republic of China (PRC), units and individuals who transfer the right to use state-owned land, above-ground buildings and their attachments (hereinafter referred to as real estate transfer) and obtain income are taxpayers of land value-added tax (hereinafter referred to as taxpayers), and shall pay land value-added tax in accordance with these regulations. Article 3: "The land value-added tax shall be calculated and levied according to the value-added amount obtained by taxpayers in transferring real estate and the tax rate stipulated in Article 7 of these Regulations." Article 4: "The income obtained by taxpayers from the transfer of real estate, after deducting the project amount stipulated in Article 6 of these Regulations, is the value-added amount." Article 5 "Taxpayers' income from the transfer of real estate includes monetary income, income in kind and other income. "Article 6" Calculation and deduction of the value-added amount: (1) the price paid for obtaining the land use right; (2) Costs and expenses of land development; (three) the cost and expenses of new houses and supporting facilities, or the evaluation price of old houses and buildings; (4) Taxes and fees related to the transfer of real estate; (5) Other deductions as stipulated by the Ministry of Finance. Paragraph 2 of Article 7: "The land value-added tax shall be subject to a four-level progressive tax rate: the tax rate shall be 40% for the part whose value-added exceeds 50% of the deducted project amount and does not exceed 100% of the deducted project amount. "The provisions of the land value-added tax that your unit should pay is 2226 16290.438+06438+0 yuan.

(5) According to the first paragraph of Article 1 of the Enterprise Income Tax Law of People's Republic of China (PRC), "Enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law" and the second paragraph of Article 2, "Enterprises are divided into resident enterprises and non-resident enterprises. Resident enterprises as mentioned in this Law refer to enterprises established in China according to law or in accordance with foreign (regional) laws, but with actual management institutions in China. " Article 3, paragraph 1: "Resident enterprises shall pay enterprise income tax on their income from sources inside and outside China." Paragraph 1 of Article 4 "The tax rate of enterprise income tax is 25%" and Article 5 "Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to be made up in previous years." Article 6 Items (2) and (3) "The income obtained by an enterprise from various sources in monetary and non-monetary forms is the total income. Including: (2) income from providing labor services; (3) Income from property transfer. " Article 8 "Reasonable income-related expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income", and Article 19 of the Law of People's Republic of China (PRC) on Tax Collection and Administration "Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the State Council financial and tax authorities, and keep accounts according to legal and valid vouchers. The Ministry of Finance Order [1993] No.6 "Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 21 "All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining an invoice, it is not allowed to change the name and amount. "Article 22" Non-conforming invoices shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them. "According to the regulations, your company should pay back the enterprise income tax for 20 years 133283286.83 yuan.

(6) Late payment fee

According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, if the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of tax payment. For the taxes that your company fails to declare and pay according to the regulations, an overdue fine of 0.5 ‰ will be added daily (including: business tax overdue fine of 67 163 13.77 yuan, urban maintenance and construction tax overdue fine of 334,863.91yuan, and enterprise income tax overdue fine of/kloc-0 1992493.02 yuan).

You (the unit) are limited to pay the above taxes and late fees to the bank within 15 days from the date of receiving this decision, and make relevant accounting adjustments according to regulations. Overdue payment, according to the "People's Republic of China (PRC) tax collection and management law" fortieth implementation.

If there is a dispute between you (unit) and our bureau on tax payment, you must first pay taxes and late fees or provide corresponding guarantees within the time limit determined in this decision, and then you can apply for administrative reconsideration to Beijing Local Taxation Bureau within 60 days from the date when the above-mentioned funds are paid off or the corresponding guarantees are confirmed by the tax authorities.

First Inspection Bureau of Beijing Local Taxation Bureau

August 25th, 20__

The official document decided to write a model essay II

According to the provisions of the relevant tax laws and administrative regulations of the state, our bureau has made a tax treatment decision on the tax violations of the following companies. As the tax treatment decision of the following companies cannot be directly served, the tax treatment decision shall be announced and served according to the provisions of Article 106 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management, and it shall be deemed to have been served 30 days after the announcement.

This is a message for you.

Attachment: List of published enterprises

_ _ Municipal State Taxation Bureau Inspection Bureau

202124 September

note:

1. The above tax payable is limited to the tax service hall of Luohu District State Taxation Bureau (sub-bureau) within/0/5 days from the date when your company receives this decision, and _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ (Before April 30th, 200 1 year, a late payment fee of 0.2% of the overdue tax shall be charged on a daily basis; From May 1 day, 2006, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis. The starting and ending time of late payment fees is from the day after the expiration of the tax payment period stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations to the date when taxpayers and withholding agents actually pay or remit taxes.

2. Your company can pay or remit taxes and late payment fees through the bank-tax networking or UnionPay card, and get the tax payment certificate from the tax service hall of the State Taxation Bureau (sub-bureau) in your district. In case of paying or remitting taxes and late fees through the Internet of Banking and Taxation, the taxes and late fees shall be deposited into your company's tax account, and the tax service office of the State Taxation Bureau (sub-bureau) of your company shall be notified in time to deduct the amount.

3. If your company refuses to accept this decision, you must first pay or remit the tax and overdue fine or provide corresponding guarantee according to the above decision, and then you can apply for administrative reconsideration to the State Taxation Bureau of _ _ _ _ _ within 60 days after the above decision is served.

4. If your company fails to fulfill this decision within the prescribed time limit, our bureau will enforce it according to the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law.

The official document decided to write a model essay 3

On September 28th, some media reported that Jincheng, the former secretary of Dalian Municipal Party Committee, illegally accepted bribes from more than 30 real estate companies from 1998 to 202 1, including Dalian Wanda Group.

The circular also said that according to the accusation of Benxi City Procuratorate, Jincheng provided convenience for its business development from 2007 to 2009, and received 300,000 yuan in cash from Leng Moumou, then manager of Dalian Wanda Real Estate Co., Ltd.

In response to this matter, Wanda Group quickly issued a decision to severely punish bribers through the Group official website. The original text is as follows:

All departments and companies of the Group:

Recently, some media publicly reported Jincheng's bribery case, and the group learned that Leng Chuanjin, then general manager of Wanda Commercial Dalian Company, and Han Yu, then vice president of finance, embezzled the company's funds of 300,000 yuan twice in 2008 and 2009, and then Jin Cheng, then former head of Xigang District, Dalian, and secretary of the district party committee. To this end, the group decided:

1. Leng Chuanjin seriously violated the financial regulations of the Group and embezzled company funds to pay bribes without authorization, which caused serious negative impact on the Group and was mainly responsible.

Second, the Group has been implementing vertical financial management. As the vice president of finance, Han, together with Leng Chuanjin, embezzled the company's funds without reporting to the Group Finance Center, and was directly responsible.

Three. The group decided to remove the post of chief engineer of Lengchuanjin Dalian Wanda Commercial Real Estate Co., Ltd. and terminate the labor contract; Since Han has retired, he will no longer be given administrative sanctions.

Four. The board of directors of the Group decided to temporarily freeze the shares of Dalian Wanda Commercial Real Estate held by them and stop paying dividends on their shares.

5. Instruct the audit center of the Group to rush to Dalian Company immediately to investigate the financial conditions of Leng, Han and Dalian companies, and make further punishment decisions according to the investigation results.

The Group once again reiterated that all employees should take this as a warning, learn a profound lesson, strictly abide by the various systems of the Group, and severely punish offenders.

Dalian Wanda group

202129 September

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