http://www.fusiontax.cn/index.php?action=history&feed=atom&title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%BF%AE%E6%94%B9%E3%80%8A%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%80%E8%88%AC%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%8F%91%E7%94%9F%E5%81%B7%E7%A8%8E%E8%A1%8C%E4%B8%BA%E5%A6%82%E4%BD%95%E7%A1%AE%E5%AE%9A%E5%81%B7%E7%A8%8E%E6%95%B0%E9%A2%9D%E5%92%8C%E8%A1%A5%E7%A8%8E%E7%BD%9A%E6%AC%BE%E7%9A%84%E9%80%9A%E7%9F%A5%E3%80%8B%E7%9A%84%E9%80%9A%E7%9F%A5 2026-04-07T12:39:38Z 本wiki上该页面的版本历史 MediaWiki 1.39.2 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%BF%AE%E6%94%B9%E3%80%8A%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%80%E8%88%AC%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%8F%91%E7%94%9F%E5%81%B7%E7%A8%8E%E8%A1%8C%E4%B8%BA%E5%A6%82%E4%BD%95%E7%A1%AE%E5%AE%9A%E5%81%B7%E7%A8%8E%E6%95%B0%E9%A2%9D%E5%92%8C%E8%A1%A5%E7%A8%8E%E7%BD%9A%E6%AC%BE%E7%9A%84%E9%80%9A%E7%9F%A5%E3%80%8B%E7%9A%84%E9%80%9A%E7%9F%A5&diff=62816&oldid=prev 2026-03-11T11:36:52Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年3月11日 (三) 11:36的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l11">第11行：</td> <td colspan="2" class="diff-lineno">第11行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|N]][[Category:国家税务总局]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税偷税</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|N]][[Category:国家税务总局]][[Category:<ins style="font-weight: bold; text-decoration: none;">税务稽查偷税</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-62815:rev-62816 --> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%BF%AE%E6%94%B9%E3%80%8A%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%80%E8%88%AC%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%8F%91%E7%94%9F%E5%81%B7%E7%A8%8E%E8%A1%8C%E4%B8%BA%E5%A6%82%E4%BD%95%E7%A1%AE%E5%AE%9A%E5%81%B7%E7%A8%8E%E6%95%B0%E9%A2%9D%E5%92%8C%E8%A1%A5%E7%A8%8E%E7%BD%9A%E6%AC%BE%E7%9A%84%E9%80%9A%E7%9F%A5%E3%80%8B%E7%9A%84%E9%80%9A%E7%9F%A5&diff=62815&oldid=prev 2026-03-11T11:36:42Z

<p></p> <table style="background-color: #fff; color: #202122;" data-mw="interface"> <col class="diff-marker" /> <col class="diff-content" /> <col class="diff-marker" /> <col class="diff-content" /> <tr class="diff-title" lang="zh-Hans-CN"> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">←上一版本</td> <td colspan="2" style="background-color: #fff; color: #202122; text-align: center;">2026年3月11日 (三) 11:36的版本</td> </tr><tr><td colspan="2" class="diff-lineno" id="mw-diff-left-l11">第11行：</td> <td colspan="2" class="diff-lineno">第11行：</td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><br/></td></tr> <tr><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td><td class="diff-marker"></td><td style="background-color: #f8f9fa; color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #eaecf0; vertical-align: top; white-space: pre-wrap;"><div>{{wiki置底}}</div></td></tr> <tr><td class="diff-marker" data-marker="−"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|N]][[Category:国家税务总局]][[Category:<del style="font-weight: bold; text-decoration: none;">增值税</del>]]</div></td><td class="diff-marker" data-marker="+"></td><td style="color: #202122; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;"><div>[[Category:1999|N]][[Category:国家税务总局]][[Category:<ins style="font-weight: bold; text-decoration: none;">增值税偷税</ins>]]</div></td></tr> <!-- diff cache key my_wiki:diff::1.12:old-32886:rev-62815 --> </table>

王志伟 http://www.fusiontax.cn/index.php?title=%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E4%BF%AE%E6%94%B9%E3%80%8A%E5%9B%BD%E5%AE%B6%E7%A8%8E%E5%8A%A1%E6%80%BB%E5%B1%80%E5%85%B3%E4%BA%8E%E5%A2%9E%E5%80%BC%E7%A8%8E%E4%B8%80%E8%88%AC%E7%BA%B3%E7%A8%8E%E4%BA%BA%E5%8F%91%E7%94%9F%E5%81%B7%E7%A8%8E%E8%A1%8C%E4%B8%BA%E5%A6%82%E4%BD%95%E7%A1%AE%E5%AE%9A%E5%81%B7%E7%A8%8E%E6%95%B0%E9%A2%9D%E5%92%8C%E8%A1%A5%E7%A8%8E%E7%BD%9A%E6%AC%BE%E7%9A%84%E9%80%9A%E7%9F%A5%E3%80%8B%E7%9A%84%E9%80%9A%E7%9F%A5&diff=32886&oldid=prev 2023-05-20T10:08:26Z

<p></p> <p><b>新页面</b></p><div>{{wiki置顶}}<br /> =历史沿革=<br /> 1999年11月12日　　国家税务总局关于修改《国家税务总局关于增值税一般纳税人发生偷税行为如何确定偷税数额和补税罚款的通知》的通知　　国税函〔1999〕739号　　1999年11月12日　　执行<br /> <br /> =正文=<br /> 　　《[[国家税务总局关于增值税一般纳税人发生偷税行为如何确定偷税数额和补税罚款的通知]]》（国税发〔1998〕66号）下发后，部分地区反映通知第一条第（三）项的表述不够确切，现修改如下：<br /> <br /> 　　纳税人账外经营部分的销售额（计税价格）难以核实的，应根据《[[中华人民共和国增值税暂行条例实施细则]]》第十六条第（三）项规定按组成计税价格核定其销售额。<br /> <br /> 　　原《[[国家税务总局关于增值税一般纳税人发生偷税行为如何确定偷税数额和补税罚款的通知]]》（国税发〔1998〕66号）第一条第（三）项废止。 <br /> <br /> {{wiki置底}}<br /> [[Category:1999|N]][[Category:国家税务总局]][[Category:增值税]]</div>

王志伟