A certain department store Co., Ltd. in Chongqing is a small-scale comprehensive retail enterprise, a general VAT taxpayer, with business scope including foodstuff, agricultural by-products, electronic communication products, furniture, etc. Since it was identified as a general VAT taxpayer in August 2005, up to June 2006, the company had cumulatively declared sales revenue of 5.19 million yuan, realized VAT of 67,000 yuan, and a tax burden rate of 1.3%.
Desk Analysis
In August 2006, when the tax authorities were conducting desk analysis on the company's VAT tax declaration situation from August 2005 to June 2006, they found the following doubts regarding the company’s tax payment:
(1) The tax burden rate was relatively low.