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[null,"统计周期：      200901-200912                                                                                           统计日期:201003                                                  "]
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[2,"北京国税","110105743322107","北京瑞浦益科技有限公司","","","","","","","是","","","是","是","","","","","","","北京瑞浦益科技有限公司已于2008年1月走逃，现已无法与该企业取得联系，以上行为是否属实无法认定。\n"]
[3,"北京国税","110105758211784","北京恒天世纪彩印有限公司","是","","","","","","","","","是","是","是",null,"","","","","经查，该企业2009年8月给“北京赛米特科技发展有限公司”开出两张发票，票号为04958482和04958483，价税合计分别为4480元和51520元，经实地核查，该企业2009年7月与北京赛米特科技发展有限公司签订合同，无真实的货物交易，货款未收。已将该企业移交稽查处理。\n"]
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[5,"北京国税","110108700153008","北京泰河文业科贸有限公司","是","","","","","","","","","","是","","","","","","","进货不真实的原因：1该企业从香港邮寄进货，未进行正常报关手续。2进货时未收取发票证明，未收取增值税专用发票。3支付货款为现金，不能反映资金去向情况。 \n"]
[6,"北京国税","11010874811768X","北京智慧岛科贸有限责任公司","","","","","","","","","","","是","","","","","",null,"经核查该企业销售给“广东中服出国人员服务中心”的货物名称有规格为128兆内存的存储器，在该企业进货发票中未查到。特此说明。\n"]
[7,"北京国税","110108754652582","北京思远智博科技有限公司","","","","",null,"","","","","","是","","","","","","","该企业采购业务由熟人介绍送货上门，并开具发票，而销货方企业已于2005年5月在我局办理了正常注销手续，不应开具发票产生业务，特此说明。\n"]
[8,"北京国税","110108767549189","北京纬迪联科信息技术有限公司","是","","","","","","","","","是","是","","","","","","","针对第六项的说明：在要求的时间内，该单位并不能提供后附附件中产品的进项发票，是在专管员审核发现此情况后，该单位的供货商于2009年8月13日才开出针对此几笔进货的发票，因此我们认为此几笔业务存在疑点。\n针对第七项的说明：此回函之日前12个月内，暂未发现该企业有虚开发票行为。\n"]
[9,"北京国税","110224748805263","北京科力宏业科技发展有限公司","","","","","","","","","","是","是","","","","","","","2006年7月的30张票,有合同,款已付,进货无票据,也无付款凭证,2005年11月的10张票,属代开,未见合同,款已付,进货无票据,也无付款凭证.\n"]
[10,"北京国税","110227756027588","北京佳伟福贸易有限公司","","","","","是","","","","","是","是","是","","","","","","该企业已移送稽查，现已确定为失踪户，对上述业务的真实性已无法核实。\n"]
[11,"北京国税","110228102988603","北京福泰隆商贸有限公司","是","","","","","","","","","是","是","是","是","","","","","  \n经我局稽查局对北京福泰隆商贸有限公司2007年2月发票使用情况进行检查，发现该企业在没有真实业务情况下，向北京建工集团有限责任公司开具上述增值税发票1份。稽查局根据《中华人民共和国发票管理办法》第三十六条规定，对该企业已进行处罚。\n"]
[12,"河北国税","130102730279808","石家庄市林驰商贸有限公司","","","","",null,"","是","","","是","是","","","","","","","经查,此货物系该公司非自产货物,其购进货物的进项增值税专用发票尚未取得,此批货物企业做估价入库.企业自称该批货物分别是2009年1月-3月自天津鼎拓购进，双方口头协议该公司在该批货物全部销售完后付款给天津鼎拓，天津鼎拓在收到全部货款后才开具增值税专用发票给天津鼎拓。双方没有签署纸质协议。我局经调查该公司并未从天津鼎拓购进货物，该公司也承认该批货物不是从天津鼎拓购进，经进一步与企业业务经理约谈称该批货物从河北鑫利达轴承有限公司购进并签定了书面合同，但仍未付款也未取得增值税进项发票。\n"]
[13,"河北国税","130635784075528","蠡县百瑞祥皮毛制品有限公司","","","","","","是","","","","","","","","","","","","该企业已经于2008年1月25日注销，来函所提业务无法核实。"]
[14,"山西国税","142729772512129","闻喜县福源裘革制品有限公司","","是","","","","","","","","","","是","","","","","","该企业因涉嫌虚开,已移送公安机关查处"]
[15,"山西国税","142730779583958","夏县瑞博裘革制品有限公司","是","","","","","","","","","是","是","是","","","","","","该企业已于2006年4月因注销被我局取消了增值税一般纳税人资格。经我局核实，你局此次要求核实的24份增值税专用发票均为虚开，我局已将该企业移交夏县公安局调查。\n"]
[16,"辽宁国税","210102701959767","沈阳博达科技有限公司","","","","","","是","","","","","","","","","","","","该企业已经于2008年12月15日注销。"]
[17,"辽宁国税","210102734683154","沈阳黄金电脑网络有限公司","","","","","","是","","","","","","","","","","","","该公司已经于2008年1月17日注销。"]
[18,"辽宁国税","210102750785732","沈阳鑫嘉惠数码科技有限公司","","","","","","是","","","","","","","","","","","","该企业已经于2007年02月16日注销。"]
[19,"辽宁国税","210102760079567","沈阳帝盟伟业商贸有限公司","","","","","","是","","","","","","","","","","","","该公司已经于2009年4月21日注销。"]
[20,"辽宁国税","21010374649588X","沈阳天鑫隆苹果电脑贸易有限公司","","","","",null,"","是","","","是","是","","","","","","","沈阳天鑫隆苹果电脑贸易有限公司2007年12月从沈阳市沈河区国家税务局迁入我局，该笔发票发生在2006年10月份。从2004年3月份至2008年7月份该企业为增值税一般纳税人（当时企业申请废业，但将一般纳税人资格取消后，该企业又申请不注销），2008年8月份至今为小规模纳税人，而且2009年10月份该企业走逃，被认定为非正常户。\n"]
[21,"辽宁国税","210103760077780","辽宁澳华实业有限公司","","","","","","是","","","","","","","","","","","","该企业于2009年5月由沈河区国家税务局进行废业注销；仅在CTAIS系统中查询到上述4组增值税专用发票已进行税纳税申报。\n"]
[22,"辽宁国税","210106728406265","辽宁成大医药器械有限公司","","","","","","是","","","","",null,"","","","","","","该企业已于2008年10月7日办完注销手续，其他情况无法核实。"]
[23,"辽宁国税","210123760092964","沈阳新经纬电脑有限公司","","","","","","是","","","","","","","","","","","","    沈阳新经纬电脑有限公司已于2009年4月24日正常注销。该企业开具给你辖区丹东市惠力派克商贸有限公司的上述3份增值税专用发票已经正常申报纳税。\n"]
[24,"辽宁国税","210132117742294","辽宁新创达电力科技有限公司","","","","","","是","","","","","","","","","","","","该公司已经于2008年12月5日注销。"]
[25,"辽宁国税","210132701959767","沈阳博达科技有限公司","","","","","","是","","","","","","","","","","","","该公司已经于2008年12月15日注销。"]
[26,"辽宁国税","210132731016313","沈阳新天地数字视频技术有限责任公司","","","","","","是","","","","","","","","","","","","该企业已经于2008年1月23日注销。"]
[27,"辽宁国税","210132750789012","沈阳北拓电脑有限公司","","","","","","是","","","","","","","","","","","","该企业已经于2008年10月注销。"]
[28,"辽宁国税","210132760079567","沈阳帝盟伟业商贸有限公司","","","","","","是","","","","","","","","","","","","该公司已经于2009年4月21日注销。"]
[29,"吉林国税","220303717159000","四平市北方压力容器制造厂","","","","","","是","","","","","","","","","","","","该企业已在2006年8月份注销税务登记,因此,我局无法派人对该企业生产、销售及纳税等情况进行实地调查核实,企业是否收到货款,销售的全部货物与其生产能力是否相符,此批货物是否该企业自产,是否欠税,增值税进项发票是否真实,是否存在虚开发票行为等情况,我局无法确认.唯一能确认的就是此份已经报税并于2005年12月1日正常申报.\n"]
[30,"黑龙江国税","230110712009724","哈尔滨玉堂石材集团有限公司","","","","",null,"","是","","",null,"","","","","","","","哈尔滨玉堂石材集团有限公司已于2009年5月走逃,我香坊局于2009年6月19日认定该企业为非正常户.\n哈尔滨玉堂石材集团有限公司与厦门东方玉堂石材有限公司2009年2月18日购销业务往来已无法核实.\n哈尔滨玉堂石材集团有限公司已走逃\n"]
[31,"黑龙江国税","230110787511858","黑龙江红豆远东服饰有限公司","是","","","","","","是","","","是","是","","","","","","","涉案企业已走逃"]
[32,"上海国税","310101425008729","中国船舶重工集团公司第七一一研究所","","","","","","是","","","","","","","","","","","","该企业已于2007年2月注销，并与其注册在上海市静安区的母体（中国船舶重工集团711研究所）合并，销售业务无法核实。经查询，其开具的6份发票分别于2006年1月、6月申报销项税额。\n"]
[33,"上海国税","31010160723345X","上海三浦锅炉有限公司","","","","","","是","","","","","","","","","","","","该企业已于2008年10月注销，其开具的2份增值税专用发票已于2007年7月申报销项税额，销售业务无法核实\n"]
[34,"上海国税","310101607827522","上海聚昶实业有限公司","","","","","","是","","","","","","","","","","","","该企业已于2008年1月注销，其开具的增值税专用发票已申报销项税额，销售业务无法核实\n"]
[35,"上海国税","310104733385825","上海新蛋电子商务有限公司","","","","","","","","","","","是","","","是","","","","上海新蛋电子商务有限公司销售的货物是外购的，因其无法提供外购货物的发票及发票认证清单，亦无法提供销售货物开具的增值税专用发票的记帐联复印件，又无与上海锐兆电子科技有限公司的资金往来记录，所以无法确认业务的真实性，该业务核查为异常。\n"]
[36,"上海国税","310104739030988","上海福研自动化技术有限公司","","","","","","","","","","","是","","","是","","","","    上海福研自动化技术有限公司2008年3月11日销售给上海恒腾贸易有限公司的货物是上海福研自动化技术有限公司于2008年3月10日从上海恒腾贸易有限公司采购的，销售方和采购方是同一个单位，货物品名以及价格相同，无出库入库凭证，货物未移动，应收帐款和应付帐款对冲，无货币结算行为。无法确认此笔货物销售的真实性。核查作异常处理。\n"]
[37,"上海国税","310104743297212","深圳市矽康泰电子有限公司上海分公司","","","","","","是","","","","是","是","","","","","","","该企业支付运费收取服务业发票为阴阳发票。企业2009年4月工商已注销，目前已无正常纳税申报，本次协查为异常。"]
[38,"上海国税","310104795660538","普翔贸易（上海）有限公司","","","","","","","","","","","","","是","","","","","普翔贸易（上海）有限公司销售给上海外经贸怡特进出口有限公司的货物是外购的。由普翔贸易（上海）有限公司与上海溢承电子有限公司签订购货合同，上海溢承电子有限公司与上海外经贸怡特进出口有限公司签订了货物出口代理协议，普翔贸易（上海）有限公司将销售货物运输给上海溢承电子有限公司，由溢承公司验货并拼装成集装箱发往上海外经贸怡特进出口有限公司。由上海外经贸怡特进出口有限公司代理出口。核查作异常处理。\n"]
[39,"上海国税","310106753162100","上海盛顿贸易有限公司","","","","",null,"","是","","","","","","","","","","","该企业已于2008年3月因无正常理由不申报而认定为非正常户暂挂,以上发票已在07年5月申报纳税,其业务的真实性已无法核实.\n"]
[40,"上海国税","310108738513144","上海荣繁贸易有限公司","","","","","","","是","","",null,null,"","","","","","","该企业2007年走逃，目前为证件失效户，无法进一步核查。"]
[41,"上海国税","31010963036217X","上海宏腾机电物资供应站","","","","","","","是","","",null,null,"","","","","","","该户2009年3月被认定为非正常户，2009年6月被认定为证件失效户，无法核实"]
[42,"上海国税","310109758443219","上海昂虹商贸有限公司","是","","","","","","是","","","是","是","是","","","","","","该户走逃,已作非正常户处理;根据货便函[2008]165号、国税函[2009]130号文件精神，已移送公安立案查处\n"]
[43,"上海国税","310109765325253","上海维杜卡贸易有限公司","是","","","","","","是","","","是","是","是","","","","","","该户走逃,已作非正常户处理;根据货便函[2008]165号、国税函[2009]130号文件精神，已移送公安立案查处\n"]
[44,"上海国税","310112833954060","上海闸港贸易商行","","","","","","","","","","是","是","是","","","","","","上海闸港贸易商行的业务员姚某与上海特捷纺织品有限公司在07年签订加工汽车配件合同。该笔业务由姚某自行组织生产，后经上海特捷纺织品有限公司要求销售给对方的出口代理商上海机械国际贸易有限公司，于08年分两次开票给上海机械国际贸易有限公司。上海闸港贸易商行收到货款后，扣除17％税金，其余以现金支付给姚某。这批业务上海闸港贸易商行没有原辅料发票入帐，没有进项抵扣。针对该情况，决定线索移送公安。\n"]
[45,"上海国税","310114703437591","上海虬驰科贸有限公司","","","","","","","是","","","","","","","","","","","该企业已二个月未纳税申报，2009年6月初认定为非正常户，现失去联系，所要求的协查无法核实\n"]
[46,"上海国税","31011474213717X","上海利革经贸发展有限公司","","","","","","","","是","","是","是","","","","","","","该企业2008年6月走逃，该份发票为失控发票，其他情况无法核实"]
[47,"上海国税","310114756118092","上海新拓家具有限公司","","","","","","","","","","","是","","","","","","是","上海新拓家具有限公司无上述货物的进项发票，货款至今未支付，并且销货清单中货物数量与其开出发票中所列货物名称数量不\n"]
[48,"上海国税","310114794473909","上海荣生达实业有限公司","","","","","","","是","","","","","","","是","","","","该企业于2009年11月2日走逃，上述发票已申报纳税，但该公司的相关财务资料均已被销毁，该笔业务无法查实\n"]
[49,"上海国税","310115133573099","上海生大羊毛衫有限公司","","","","","","","","是","","","","","","是","","","","  该企业目前经营已不正常，所属期2008年12月的增值税 55282.55元到目前尚未缴纳，本次销售的货物是该企业库存暂不使用的原材料，无法提供确切的进项发票。仓库帐上无法寻找到具体的记载该笔进项的入库记录。 \n"]
[50,"上海国税","31011560741949X","申莱斯电子（上海）有限公司","","","","","","","","","","","","","","","是","","","1.销售的货物是从安富利科技香港有限公司进口的。2.销售的货物送货地址为广州市天河路百脑汇电脑科技楼A栋809、郑州市文化路68号创新大厦D603室、武汉市洪山区广埠屯南极科技广场2498＃、松江区场东路168弄421号等。3.销售给你辖区华宇毛麻的货物和申报出口货物是否是同一批货物，我局无法确认，请贵局进一步核查。4.此回函之日前12个月内，我分局未对该企业实施过税务检查。\n"]
[51,"上海国税","310115703293209","上海博大电子有限公司","","","","","","","","","","是","","","是",null,"","","","  \n（1）上海博大电子有限公司并非销售货物给深圳市协勤实业有限公司，而是通过深圳协勤代理出口，双方既签订购销合同又签订进出口代理协议；（2）进项发票主要是由博大公司委托深圳协勤代理进口电子元器件，并有部分国内采购的电子元器件；销项发票货物名称为手机主板，该企业本身无生产能力；（3）博大公司称该批出口的货物是委托加工产品，由深圳市捷来科技有限公司加工成手机主板后，送至深圳协勤仓库，但该企业提供的资料无法证明相关情况。\n"]
[52,"上海国税","310115729468716","上海悦阳进出口有限公司","","","","","","","是","是","","","","","","","","","","该公司增值税自2006年9月起欠缴,协查发票为2006年9月15日,正处于欠税期间.2009-07-28认定为非正常户\n"]
[53,"上海国税","310115747277382","百灵达绣花机械（上海）有限公司","","","","","","是","","","","","","","","","","","","该公司已于2008年9月17日办理完税务登记证注销。"]
[54,"上海国税","310115751899619","宏衢（上海）贸易有限公司","","","","","","","","","","","","","","","是","","","（1）销售的货物是从中国大恒（集团）有限公司购入或从从法圣公司进口的；（2）销售的货物发送到广州太平洋电脑城，地址是广州市太平洋电脑城一期3015室；（3）销售给你辖区的货物是否是同一批货物,我分局无法确认，请贵局进一步核查；（4）此回函之日前12个月内，我局未对该企业实施过税务检查。\n"]
[55,"上海国税","31011575986148X","上海菱晓贸易有限公司","","","","","","","","","","","","","","","是","","","（1）销售的货物是从法圣公司进口的。（2）销售的货物发送到上海嘉宝汽摩配件有限公司（非购货企业）仓库，地址是嘉定区泰丰路225号。（3）销售给你辖区的货物和申报出口货物是否是同一批货物，我分局无法确认，请贵局进一步核查；（4）此回函之日前12个月内，我分局未对该企业实施过税务检查。"]
[56,"上海国税","310225734060627","上海卓银电子科技有限公司","","","","","","","","","","是","是",null,"","","","","","该批货物是上海卓银电子科技有限公司从天津新港海关进口的，我局曾对该企业的几份海关进口增值税缴款书发函，天津新港海关回复非该关签发，据此，我局已对该企业作补税处理。\n"]
[57,"上海国税","310226753823300","上海平隽贸易有限公司","","","","","","","是","","","","","","","","","","","因该企业已走逃，故无法核实其业务真实性。此发票是我局于2007年4月11日发售给该企业，2007年4月13日验旧。"]
[58,"上海国税","310227631699612","上海名剑复合材料有限公司","","","","","","是","","","","","","","","","","","","上海名剑复合材料有限公司已于2007年8月26日注销，从报税系统中查询到的发票3100064140/05411287上的开票金额为52869.51元，税额为8987.82元，与来函不符。\n"]
[59,"上海国税","31022872940611X","上海相龙离合器制造有限公司","","","","","","","","","","是","是","","","是","","","","经询问公司财务人员，公司财务反映，该公司销售给福建华闽进出口有限公司的刹车片产品为委托浙江省“瑞安市海信汽车部件有限公司”加工的产品，当时为现金支付的产品原材料费用以及加工费。经核实相关凭证后没有发现（公司也无法提供）相关的现金支付凭证及支付记录，材料提供方及加工方也未开具增值税专用发票及其他合法凭证给上海相龙离合器制造有限公司。"]
[60,"上海国税","310228755715995","上海天琦家具制造有限公司",null,"","","","","","是","","","是","","是","","是","","","","上海天琦家具制造有限公司因于2007年8月—2007年9月收受上海细泉商贸有限公司虚开的增值税专用发票86份，而被公安经侦支队在2008年5月查处。该企业在2009年1月被认定为非正常户，2009年5月已认定为证件失效户，企业已无法联系，所以已无法核实函调发票的相关情况。\n"]
[61,"上海国税","310228759039672","上海森陇贸易有限公司","","","","","","","是","","","是","是","","","是","","","","纳税人识别号为310228759039672的纳税人名称是上海赛尼塑料有限公司，非上海森陇贸易有限公司。现该纳税人状态为证件失效，属走逃户。2008年9月份所开具的增值税发票未申报，于10月15日最后一个申报日上述发票已全部作作废处理."]
[62,"上海国税","310228832577064","上海连明暖通设备有限公司","","是","","","","","","","","是","是","","","","","","","上海连明暖通设备有限公司开具的上述增值税专用发票是该公司向税务所购买的，但有虚开嫌疑，税务机关已将所有发票做失控处理。"]
[63,"上海国税","310229746199749","上海瀚金贸易有限公司","","","","","","","","","","是","是","","","是","","","","该公司的此笔业务无进货合同，无进货发票，未付款。有销货合同和发票，未收到货款。"]
[64,"上海国税","310229756979749","上海易霞电脑有限公司","","","","","","","","","","","是","","","是","","","","该公司无法提供进货发票，付款方式为现金。公司财务制度不全，无法提供记帐凭证等。"]
[65,"上海国税","310229762215462","上海东爵木业有限公司","","","","","","","是","是","","","","","","","","","","该企业现为走逃户，无法联系"]
[66,"上海国税","310230738500351","上海洋耀贸易有限公司",null,"是","","","","","","","","","是","是","","","","","","该企业涉嫌虚开发票，拟移交公安处理"]
[67,"江苏国税","320105787113083","南京迪瑞制衣有限公司","","","","","","","","是","","是","是","","","","","","","南京迪瑞制衣有限公司，企业2008年7月25日从建邺区局转来我局，2009年9月欠缴增值税48646.04元，企业故意躲避税务机关，经营地址查找无果，电话联系不上。所以我局无法核实企业生产，销售，纳税等情况，此函调查的发票开具日期为2007年8月18日，企业此时尚在建邺区局管理。我局无法核实企业销售的货物是否自产，是否已收到货款，销售的全部货物与其生产能力是否相符，增值税进项发票是否真实。"]
[68,"江苏国税","320106738854192","南京拓恒科技有限公司","","","","","","","是","","",null,null,"","",null,"","",null,"该户2006年11月18日被认定为非正常户，现无法与企业取得联系，无法进行核查，对其业务的真实性无法判断。"]
[69,"江苏国税","320112667357008","南京在雨建设工程有限公司","","","","","","","","","",null,"",null,"","是","","","","该企业我方调查时一直未能联系到相关责任人。购进业务，进项发票等无法进行确定。"]
[70,"江苏国税","320123663756482","南京雅运商贸有限公司","","","","","","","","","","","是","是","","","","","","经调查，该企业购进货物是海关完税凭证，反映为缺联票。现已移交稽查，正在处理中。"]
[71,"江苏国税","320200607970521","无锡伟达气动器件有限公司","","","","","","是","","","","","","","","","","","","该企业2009年6月已注销，无法核查该批发票。"]
[72,"江苏国税","32020077644045X","无锡中电世华电子工业有限公司","","","","",null,"","是","","","","","","","","","","","\n经核查该公司的全部购进,情况如下：\n1、从北京伟仕天元科技发展有限公司购进CPU价税合计1064000元，系国外进口货物\n2、从深圳市矽康电子有限公司上海分公司购进芯片价税合计2679500.06元，购进业务真实，但矽康电子所支付运费收取的服务业发票存在较大疑问，尚处调查中。（以上购进货物主要销售给了无锡中电安富利进出口贸易有限公司）\n3、从深圳富海华实业有限公司购进配件价税合计3769999.85元，该企业已于07年6月走逃。\n"]
[73,"江苏国税","320200950272456","上海华海电脑电器有限公司无锡分公司","","","","","","是","","","","","","","","","","","","该企业已于2008年1月注销，无法查实。"]
[74,"江苏国税","320305729321394","徐州福川中威工贸有限公司","是","","","","","","","","","","","","","","","",""," 经核实识别号为320305729321394的企业实为徐州福顺中威工贸有限公司。08年8月23日该公司发货给宁波萌恒工贸有限公司，并开具专用发票，价税合计103024元。09年2月27日福顺公司收到宁波萌恒工贸有限公司针对此业务的红字发票通知，要求该公司开具红字发票后重新开具的正数发票购货单位变为宁波萌恒进出口有限公司，其他不变。09年3月6日福顺公司据此开具了购货单位宁波萌恒进出口有限公司、价税合计103024元的专用发票，发票号码为00252126。根据核查，开具的号码为00252126的发票，存在虚开\n"]
[75,"江苏国税","320321673047225","徐州天润木业有限公司","","是","","","","","","","","","","是","","","","","","该企业因涉嫌虚开增值税专用发票已移交稽查处理。"]
[76,"江苏国税","320324681117422","徐州市佳佳纺织有限公司","","","","","","","","","","是","","是","","是","","","","该纳税人是租赁76台箭杆织机，从事织布的生产企业，该纳税人没有纺纱设备，存在购进皮棉委托加工棉纱，购进皮棉委托加工棉布等委托加工业务，其中，存在委托加工合同不规范，加工费未取得增值税专用发票，无运输发票问题。销售布匹与其生产能力不符，目前，该纳税人已经被移交稽查。建议不予退税。"]
[77,"江苏国税","320381687154769","新沂联盛服装有限公司","","","","","","","","","","是","","","","","","","","1、该企业无销售的全部货物的生产能力；\n2、经调查，该企业提供的委托加工合同中所列的受托方不存在。"]
[78,"江苏国税","32048278838853X","常州金宝电子科技有限公司","","","","","","","是","是","","","","是","","","","","","2007年4月27日我局稽查局查处该企业2006年9月接受深圳利浩达进出口有限公司2张海关完税凭证抵扣增值税,税款分别为26880.34元、16153.34元，应补缴增值税43033.68元，加收滞纳金3313.59元。因企业走逃，2007年11月6日我局申请法院执行，2008年4月1日收到法院执行措施告知书（无法执行—厂房为租赁性质，人已走逃，银行无存款）。因稽查在案，责任区无法列入非正常户管理，特此情况说明。"]
[79,"江苏国税","320582668390272","张家港市立扬运动用品有限公司","","","","","","","是 ","","","","","","","","","","","该公司法人代表于2008年9月中旬走逃,于2008年12月经市局批准列作非正常户管理,属非正常企业.该份专用发票11249548#已于所属期2008年7月正常申报纳税."]
[80,"江苏国税","320582731780370","张家港市威远汽车配件厂","","","","","","","","","","","","","","是","","","","该企业无记帐凭证、帐册可查，原始凭证不全"]
[81,"江苏国税","320584764166940","亿联实业(苏州)有限公司","是","","","","","","","","","","","","","","","","","该公司与上海瀚而普国际贸易有限公司签订购销合同，08年8月、9月该公司将产品发往英源达科技有限公司（上海）， 08年10月、11月英源达科技有限公司分别将1431.28美元，7584.62美元打至该公司美金帐户。而上海瀚而普国际贸易有限公司尚未支付货款。"]
[82,"江苏国税","320682796123064","如皋市豪门手套服饰有限责任公司","","","","","","","是","","","","","","","","","","","该企业已于2009年1月走逃，查无下落，如：是否收到货款、是否自产货物、增值税进项发票是否真实等内容无法核查。"]
[83,"江苏国税","320684759683708","海门众仁针织有限公司","","","","","","","是","是","","","","","","","","","","1、海门众仁针织有限公司由于经营不善企业关闭,法定代表人出逃,欠缴增值税 230768.29元,税款所属期2008年11月,2009年2月以来公司未申报纳税,我局多次催缴逾期仍未申报,于2009年3月31日认定为非正常户.该公司开具的发票无法核实.此项业务的真实性无法核实。\n"]
[84,"江苏国税","320724673030079","连云港冠亚电子有限公司","","","","","","是","","","","","","","","","","","","该企业已于2009年3月4日注销税务登记。有关情况已无法核实。"]
[85,"江苏国税","320921680521765","响水县绮瑞纺织有限责任公司","","","","","","","","","","","是","","","是","","","","该批产品为委托加工产品,但没有委托加工合同等有关手续."]
[86,"江苏国税","320922758967119","滨海县诚兴刷业有限公司","","","","","","","是","是","","是","","","","","","","","该户为非正常户，找不到人，无法取得调查数据。"]
[87,"江苏国税","321124666353208","扬中市东达服饰有限公司","","","","","","",null,null,"","","","","","是","","","","该企业法人张荣新于2008年3月走逃,至今无下落,其帐簿资料无法核实。"]
[88,"江苏国税","321300685898510","宿迁隆发织造有限公司","",null,"","","","","","","","是","是","是","","","","","","经过调查，情况如下：一、运费发票、接受加工服务发票、购买设备发票疑似假票。二、设备生产能力耗用电力与产量不相符。三、资金往来主要通过个人信用卡结算。四、目前正在移交稽查局查处。五、现在很难判断发票是否虚开。六、此批货物可能有部分自产。七、进项发票是真实的，但运费发票初步判断是假票。八、由于加工费发票是假票，其购进业务很可能不真实。"]
[89,"江苏国税","321700760527892","苏州工业园区世菱科技有限公司","","","","","","","","","","","是","","","是","","","","此批货物系该企业 非自产 的货物。其购进业务不真实 ：1、无购货发票。2、无入库单。3、无购货合。4、购进货物是现金交割。以上四项无一项可证明其购进业务真实，所以选其购进业务不真实。并且：该企业附报资料说明：其购进业务；1、未取得进货发票，2、现金结算，3、未记入帐。"]
[90,"浙江国税","330100796687978","杭州荣创羽绒制品有限公司","","","","","","","是","","","","","","","","","","","核实情况如下:该企业2009年1月未进行正常纳税申报,经实地核查,该企业注册地址已无此单位.我局已于2009年1月22日将该企业认定为非正常户.本次发票无法核实."]
[91,"浙江国税","330103143351406","杭州西湖灯具有限公司","","","","","","","","","","","","","","","","","是","异常行为是指经核实该企业实际销售产品为节能灯，因客户要求在开票时将货物名称违规开具成线路板（用于照明电器）。违反增值税发票使用规定，故认定为异常交易行为。"]
[92,"浙江国税","330103727185392","杭州银腾汽配有限公司","","","","","","","","","","是","是","","","","","","","企业未取得该笔业务的进项发票，同时没有相关的银行往来单据。"]
[93,"浙江国税","330104724538906","杭州国山实业有限公司","","","","","","","是","","",null,null,"","","","","","","该企业目前状态为非正常户,所开具专用发票已作失控处理.该企业涉税案件材料已转管理一科并移交稽查局处理。"]
[94,"浙江国税","330105704249429","杭州华瑞计算机工程有限公司","","","","","","","",null,"","是","是","是","","","","","","\n经实地查找无此单位，法人与财务无法联系。杭州市国税局稽查局于2008年5月接到扬州市公安局与国税局转办案件进行检查，因该公司将相关账册凭证销毁，无法实施检查。我局已于2008年7月缴销该公司金税卡和ＩＣ卡及空白增值税专用发票２６３份。后于2009年4月将此案件移送杭州市公安局（杭国税字（2009）69号）。"]
[95,"浙江国税","330106762014986","杭州中欣电子有限公司","","","","","","","是","","","是","","",null,"是","","","","1.该企业经营范围无存储U盘的生产或组装；\n2.账簿核算无材料明细账，无产成品帐；\n3.无法提供组成U盘的全部材料相对应的发票（部分材料发票已通过认证抵扣）；\n4.该企业自2008年6月11日从杭州市西湖区迁入我拱墅区管辖 \n5.该企业现已发生走逃，无法核实"]
[96,"浙江国税","330193253933351","杭州亿利来贸易有限公司","是","是","","","","","","","","是","是","","","","","","是","该企业为商业企业，取得进项发票名称均为“纱”、“线”，帐面未记载机器设备等生产用固定资产及委托外加工业务内容，对外销售且开具增值税发票的围巾无购入同类商品的原始凭证和帐务记录，我们认为有虚开发票的嫌疑，并拟移送稽查部门处理"]
[97,"浙江国税","330302674759638","温州格可贸易有限公司","是","","","","","","","","","是","","","","","","是","是","该企业为流通企业，进项发票货物名称为布料，但开具的销售发票为棉布袋，且企业无法提供加工手续，所以认定为虚开发票。"]
[98,"浙江国税","33030270433130X","温州市鹿城大地电器厂","是","","","","","","","","","是","是","","","","","","","经实地核实，该企业无实际生产场地。"]
[99,"浙江国税","330302738411236","温州市正韵鞋业有限公司","是","","","","","","","","","是","是","","","","","","","经管理员核实，该份发票为企业代开发票，实际无交易行为。我局准备将该企业移交稽查。该企业已于2008年4月21日被认定为非正常户"]
[100,"浙江国税","33038200DK05014","乐清市智强自动化机械设备厂","","","","","","是","","","","","","","","是","","","","企业已注销,原属增值税小规模纳税人,该份发票属税务部门代开发票,相关发票记帐联,银行汇单已丢失."]
[101,"浙江国税","330421796454146","嘉善凌音电子有限公司","","","","","","是","","","",null,null,"","","","","","","该企业已于2008年10月注销,无法实地核实."]
[102,"浙江国税","330421797647601","嘉善正豪电子厂","","","","","","","是","","",null,null,"","","","","","","经核实,该企业法定代表人于2008年2月出逃,于3月转入非正常管理,企业已不存在,无法核实发票真实性和货款情况."]
[103,"浙江国税","330482784435175","平湖市富莱尔服装有限责任公司","","","","","","","是","","","","","","","","","","","该企业2008年12月已走逃"]
[104,"浙江国税","330483788825752","嘉兴市倍思特家具制造有限公司","","","","","","","","","","","","","","","","","是","对方函调产品为椅子３只与采购合同一致，但公司的出库单上注明的产品为转角沙发一套，与核查的产品不符，经与公司方核实确为转角沙发。据此不能确定函调对象票货款一致。"]
[105,"浙江国税","330602666176854","绍兴市卡特兰纺织品有限公司","","","","","","","","","","","是","","","","","",null,"该批货物从帐面反映在结转销售成本时其购进坯布与印花加工数量明显不一致，货物出入库无相关仓库实物帐登记，未能真实反映实际出库时间."]
[106,"浙江国税","330602747739620","绍兴立威家纺有限公司","","","","","","","是","","","","","","","","","","","该企业法人已经于2009年3月10日走逃，我局已经于2009年4月27日转为非正常户。"]
[107,"浙江国税","330621753045502","绍兴县少明地毯有限公司","","","","","","","","","","","","","","是","","","","出仓时间为2009年6月18日,财务混乱　帐证不健全。原材料仓库帐全部在6月30日入库。不符合逻辑。\n"]
[108,"浙江国税","330621789693544","绍兴县华讯纺织品有限公司","","","","","","是","","","","","","","","","","","","绍兴县华讯纺织品有限公司已于2009年7月17日注销税务登记.未能实地调查核实."]
[109,"浙江国税","33070214733032X","金华市康达贸易有限公司","","","","","","","是","","","是","是","","","","","","","该企业已走逃，所开专用发票已在09年5月作失控发票处理。"]
[110,"浙江国税","330725767972921","义乌市恒兴雨具厂","","","","","","","是","","","","","","","","","","","其计货款281615元,收货款10000元,抵材料款110115.60元,其余货款无法核实是否收到.因该企业已无法联系.从2009年2月开始就走逃了."]
[111,"浙江国税","330781727226430","兰溪市君恒纺织厂","","","","","","是","","","","是","","","","","","","","该企业已于2009年07月03日已注销关停,无法核实"]
[112,"浙江国税","331021742904498","玉环凯特汽车设备厂","","","","","","是","","","","","","","","","","","","该纳税人的状态为非正常注销(从2009年5月份起),现已无法联系."]
[113,"浙江国税","331082794372358","临海市亚利休闲用品有限公司","","","","","","是","","","","","","","","是","","","","该企业已于2009年1月注销,有关资料无法取得"]
[114,"宁波国税","330201734281796","宁波胜达高科信息科技有限公司","","","","","","","","","","","是","","","","","","","来函调查的发票中“网卡”为胜达公司从杭州太阁电子科技有限公司购入，经发函调查，回函认定该笔货物为异常业务。异常的原因是因为杭州太阁“网卡”的采购业务和销售业务存在不符。"]
[115,"宁波国税","330203784341056","宁波海曙康达电子有限公司","","","","","","","","","","是","","是","","","","","","实地调查，该企业已迁移走逃，情况无法核实。稽查在案。"]
[116,"宁波国税","330206734250340","中纬积体电路（宁波）有限公司","","","","","","","是","","","","","","","","","","","该企业因资不抵债被法院拍卖,已于2009年6月30日被列为非正常户."]
[117,"宁波国税","330225739486985","象山神衲制衣有限公司","","","","","","是","","","","","","","","","","","","该企业已于2009年7月5日注销。据CTAIS数据显示，该企业2008年主营业务收入1197.5万元。因联系不到企业法人及会计，无法核查企业的账册凭证，也无法核查上述发票的相关情况。"]
[118,"宁波国税","330281668477706","宁波凯江电子科技有限公司","","","","","","是","","","","","","","","","","","","该公司已于2009年3月23日注销，法人代表走逃，账册无法取得，所开发票与防伪税控系统核对一致。"]
[119,"宁波国税","330281L02885503","余姚市城区星火模具塑料厂","","","","","","是","","","","","","","","","","","","该企业已于2009年5月注销,无法找到业主和相关凭证,发票是防伪系统开具的"]
[120,"宁波国税","330282L12276656","慈溪市艾沃德洁具厂","","","","","","","","","","是","是","","","","","","是","该企业实际生产为软管，对于企业开具发票上注明的淋浴升降架，浴室配件及塑料花洒不属于该企业生产的产品。我们已对该企业未按规定开具发票的行为作罚款处理。"]
[121,"安徽国税","340104762782993","安徽菲菲旅游用品有限公司","","","","","","","","","","","","","","","","","是","\n该企业与安徽工艺贸易进出口公司签订的买卖合同为牛津布伞套52800只,涤纶布伞套为48000只,总价款为229872元.生产销售的是伞套,但开具增值税专用发票时按照购货方要求货物品名为包.我局按照未按要求开具发票规定对企业进行责令限改并罚款.该笔业务经调查核实属于异常业务(但货物交易真实,未按照规定开具发票)\n"]
[122,"安徽国税","340111799829089","合肥桥源贸易有限公司","","","","","","是","","","","","","","","","","","","该企业已于2009年1月8日注销,所核查发票开票日期为2008年8月4日."]
[123,"安徽国税","340202784943516","芜湖瑞丰汽车部件有限公司","","","","","","是","","","","","","","","","","","","该企业在我市06年3月办理税务登记，06年5月1日至09年3月31日被认定为一般纳税人，09年3月31日因申请企业注销被取消一般纳税人资格，09年3月31日正式被批准注销。故无法核实来函情况。"]
[124,"安徽国税","340221746752954","芜湖万通运输机械有限公司","","","","","","是","","","","","","","","","","","","经核查,芜湖万通运输机械有限公司已于2008年5月29日在我局注销,该企业已报税,也未欠税."]
[125,"安徽国税","340323786532702","固镇县益伟制衣有限公司","是","是","","","","","","是","","是","是","是","","","","","","该户涉嫌利用虚假海关增值税专用缴款书抵扣税款，涉嫌虚开增值税专用发票。已移交公安部门立案查处。"]
[126,"安徽国税","340521744857891","当涂县神马木器家惧厂","是","是","","","","","是","","","是","是","是","","","","","","该企业因涉嫌虚开增值税专用发票，于2007.1.16被当涂县公安局立案侦查,现已侦查终结，法院已宣判，当事人已被判刑。\n该企业已于2007.7.31被取消一般纳税人资格，于2008.5.28被认定为“非正常户”。"]
[127,"安徽国税","341222669498672","太和县嘉瑞发制品有限公司","","","","","","是","","","","","","","","","","","","经查询CTAIS系统，该企业于2008年1月份办理税务登记并暂认定为增值税一般纳税人，经营期间正常申报纳税；2009年3月20日申请注销增值税一般纳税人，同时申请注销税务登记。"]
[128,"安徽国税","341282683625199","界首市源祥畜产品有限公司","","","","","","是","","","","","","","","","","","","该企业已注销税务登记，此次函调的增值税专用发票系正常经营期间开出已纳税，其生产经营与财务状况无法核实。\n"]
[129,"安徽国税","342921L08654546","东至县建新乡木竹制品厂","是","","","","","","","","","是","是","","","","","","",""]
[130,"福建国税","350102154479923","福州福达铸造材料厂","","","","","","","是","","","","","","","","","","","该企业从2009年4月起（所属期)未进行纳税申报，经多次查找，无法联系到该企业。已转入非正常户管理。"]
[131,"福建国税","350122757399826","福州富山鞋业有限公司","","","","","","","","是","","","","是","","","","","","该福州富山鞋业有限公司于２００９年０２月已停产，法人逃匿，欠缴増值税１０万元．我局已立案稽查，经核实该份发票已申报纳税 。\n"]
[132,"福建国税","350525665091381","福建省永强汽车零部件有限公司","","","","","","","","","","是","是","是","","","","","","专项检查及公安机关侦查未结束，尚未结案。"]
[133,"福建国税","350525666857182","泉州市佳强汔车零部件有限公司","","","","","","","","","","是","是","是","","","","","","专项检查及公安机关侦查未结束，尚未结案。"]
[134,"福建国税","350525666875591","福建省威力汽车零部件有限公司","","","","","","","","","","是","是","是","","","","","","专项检查及公安机关侦查未结束，尚未结案。"]
[135,"福建国税","350525671918605","泉州市鸿永达汽配制造有限公司","","","","","","是","","","","是","","","","","","","","该纳税人已于2008年8月20日注销，来函所列增值税专用发票系纳税人注销前所开具。"]
[136,"福建国税","350783724232114","福建省建瓯市科巨活塞制造有限公司","","","","","","是","","","","","","","","是","","","","福建省建瓯市科巨活塞制造有限公司已于2008年7月14日非正常注销。我局已经多方努力目前无法找到该企业法人和有关财务及负责人员。"]
[137,"福建国税","350783782173773","福建省建瓯市微尔盛服饰有限公司","","","","","","","","","","是","","","","是","","","","   根据闽国税发［2005］213号《委托加工业务增值税管理办法》第三条、第四条、第十条、第十一条相关规定，其委托加工产品手续不完整；该企业开具发票金额与自身的生产能力以及委托加工产品的总量不符。"]
[138,"厦门国税","350203737869296","厦门市隆大进出口贸易有限公司","","","","","","","是","","","","","","","","","","","该企业已认定为非正常户，无法核实"]
[139,"厦门国税","35020375164080X","厦门市龙翊进出口贸易有限公司","","","","","","","是",null,"","是","是","","","","","","","该企业已走逃。该公司已失踪，增值税申报至2008年6月（所属期），所得税申报至2008年4-6月（所属期），2008年7月开始没有抄税和申报，已列为走逃户。"]
[140,"厦门国税","350203761725081","厦门启得广益工贸有限公司","","","","","","","","","","","是","","","是 ","","","","1.进钢材委托个人进行加工，付现金，无法解释现金来源，加工费发票为税务局代开且为我们接到协查函下户调查后补开。2.无法提供将货物运至加工地的运输发票及付款凭证。3.购进原材料进项发票只有77万，付款79万，无法提供其它辅料的进项。"]
[141,"厦门国税","350203776031920","厦门华唯进出口有限公司","","是","","","","","是","","","是","是","","","","","","","该企业涉嫌虚开发票已走逃！无法核实该业务真实性。"]
[142,"厦门国税","350203784179327","厦门银欣商贸有限公司","","","","","","","是","是","","是","是","","","","","","","该企业已走逃。\n该企业经营地址不存在，无法核实，企业已被列为走逃户。\n"]
[143,"厦门国税","350203791264706","厦门诺德贸易有限公司","","","","","","","","","","","","","是","","","","","经查疑点有：\n1、该业务具有特征：中间人曾志杰自带客户、自带货源、自制出口单据并自行报关，出口企业轻鑫公司不见出口产品、不见供货货主、不见外商。\n2、爱美克公司无该货物的仓库账；诺德公司、轻鑫公司未经手货物的流转。轻鑫公司未能证明该货物已真的出口。\n3、爱美克、诺德、轻鑫这三家公司及曾志杰均没收到任何预付款就将一百多万的货物放出，有违贸易一般常理。\n4、诺德与轻鑫的购销合同约定“如果需方未能收到国外客户的外汇货款，供方无条件免除需方支付货款的责任”，这不合常规。\n5、提货的过程曾志杰与其他人的陈述相互有一些出入\n"]
[144,"厦门国税","35020379128271X","厦门钊大进出口贸易有限公司","","","","","","","是","","","","","","","","","","","该企业已认定为非正常户，无法核实。"]
[145,"厦门国税","350203791288150","厦门奕轩工贸有限公司","","","","","","","是","","","是","是","","","","","","","该公司已失踪，无法核实，2008年10月（所属期）已没有抄税和申报，现已做非正常户注销。票种已于2008年9月22日删除。"]
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[216,"河南国税","410225670066308","兰考县翰森木业有限公司","","","","","","","","","","是","是","","","","","","","1、增值税进项发票是否虚开在进一步落实中。\n2、根据日常巡查巡管掌握的情况，企业没有生产该函调产品的能力，企业称有委托加工业务，经调查业务有异常。"]
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[220,"河南国税","410225678061739","兰考县华运木业有限公司","","是","","","","","","是","","是","是","","","","","","","该企业没有生产该函调涉及货物的能力，也未发现委托加工业务。该公司涉嫌虚开发票。"]
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[222,"河南国税","410225680766332","兰考县林福木业有限公司","","","","","","","","","","是","是","","","","","","","1、根据我局日常巡查巡管掌握的情况，企业没有函调货物的实际生产能力。\n2、增值税进项发票是否虚假正在进一步调查中。"]
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[236,"河南国税","411121661850897","舞阳县金宏丰木业有限公司","是","","","","","","","","是","是","是","是","","","","","","该企业存在大量收取现金行为，生产能力与销售不匹配，怀疑有偷税行为，目前已移交稽查。"]
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[238,"河南国税","411121672896591","舞阳县隆云木业有限公司","是","是","","","","","","","","是","是","是","","","","","","该企业因涉嫌虚开增值税专用发票，已移交公安局正在处理之中，目前企业法定代表人已经逃跑，公安局正对其进行网上通缉。"]
[239,"河南国税","411121680752395","舞阳县好衫纺织厂","是","","","","","",null,"","","是","","","","","","","","该企业现已走逃，人去楼空，已于2009年4月1日起取消一般纳税人资格。"]
[240,"河南国税","411121684629781","舞阳县天宇纺织厂","是","是","","","","","","","","是","是","是","","","","","","该企业曾经在4、5月份与深圳市巨丰投资有限公司、广东省纺织品进出口针织公司交易中涉嫌虚开专票，我局接到调查函后据实回函，因其骗取出口退税未果，企业法定代表人连夜弃厂逃跑，我局已经按照程序移交公安，目前，公安局正对其网上通缉。该企业目前不存在。"]
[241,"河南国税","411121788088676","舞阳县尧顺木业有限公司","是","","","","","","","","","是","是","是","","","","","","该企业存在大量收取现金情况，往广东发货比例大，经营情况值得怀疑。2008年度市稽查局正在对其进行调帐检查。2009年1-4月份已移交县稽查局对其进行稽查。"]
[242,"河南国税","411328757106181","新野县银腾棉业有限责任公司","","","","","","是","","","","是","是","","","","","","","该企业已于2006年9月注销，原业务属棉花加工"]
[243,"河南国税","411422685657995","睢县凯利达纺织品厂","","","","","","","","","","是","是","是","","","","","","该企业已取消一般纳税人资格,现已转入稽查程序."]
[244,"河南国税","412721679483095","扶沟县红霞毛纺织品有限公司","是","","","","","","","","","是","是","","","","","","","所涉及2009年1至3月开具的120份增值税专用发票全部属虚开.所涉及2008年10月至11月开具的40份增值税专用发票全部属虚开."]
[245,"河南国税","412721789167595","扶沟县宇轩工贸有限公司","是","","","","","","","","","是","是","是","","","","","","该企业2007年4月取消增值税一般纳税人资格。存在虚开发票嫌疑，已移交公安机关，请贵局停止办理退税事宜。"]
[246,"河南国税","412721796757753","扶沟建宏服饰有限责任公司","","","","","","","","","","是","是","","","","","","","  该企业库存商品帐没有记录加工入库及销售的全棉针织男装长裤的数量和金额。建议贵局暂不办理退税。"]
[247,"河南国税","412728776502921","周口力丰皮具有限公司","","","","","","是","","","","","","","","是","","","","      经沈丘县城区分局专管人员调查周口力丰皮具有限公司，于2005年6月经工商部门批准成立，2005年8月经县国税局批准为增值税一般纳税人。法人：庞立顺，经营地址县城东关，经营范围：销售牛、羊皮制劳保手套及劳保用品。该公司自经营以来，能够依法纳税，按时提供纳税资料，无欠税现象。后来由于公司内部股东太多，经营管理不善，出现较大分歧，无法经营下去。于2007年5月申请取消增值税一般纳税人资格，并注销税务登记。特此说明。"]
[248,"河南国税","412828661861756","新蔡县嘉泰皮革皮具加工厂","","","","","","是","","","","","","","","","","","","该企业已于2008年8月25日注销，企业帐务及人员已无法查找和查看，对其发票和资金情况无法查实。"]
[249,"河南国税","412828663405922","新蔡县顺达皮业有限公司","","","","","","","","","","","","是","","","","","","该企业法人因其它企业涉税问题被公安机关拘留，企业经营帐簿被公安机关封查，你处提供的该企业发票开具日期为2008年3月7日，无法核实相关情况"]
[250,"河南国税","412828674115349","新蔡县德隆皮件厂","","","","","","是","","","","","","","","","","","","该企业已于2008年10月20日注销，无法核实相关情况。你处提供的该企业发票开具日期为2008年8月29日，属该企业注销前开具。"]
[251,"河南国税","412828674131568","新蔡县瑞泰皮件厂","","","","","","是","","","","","","","","","","","","该企业已于2008年10月22日注销，你处提供的该企业发票属该企业注销前开具，由于该企业已注销，对该函所发的内容我们无法核实相关情况。"]
[252,"河南国税","412828676747470","新蔡县鸿兴木材加工厂","","","","","","是","","","","","","","","","","","","\n  该企业已于2009年3月9日注销，你处提供的该企业发票属该企业注销前开具，该企业注销时未欠税款.由于该企业已注销，对该函所发的内容我们无法核实相关情况。\n\n"]
[253,"河南国税","412828678068332","新蔡县义达机械制造厂","","","","","","是","","","","","","","","","","","","   该企业已于2009年4月12日注销，你处提供的该企业发票属该企业注销前开具，由于该企业已注销，对该函所发的内容我们无法核实相关情况。"]
[254,"河南国税","412828678087891","新蔡县须发木具厂","","","","","","是","","","","","","","","","","","","  该企业已于2009年3月9日注销，你处提供的该企业发票属该企业注销前开具，该企业注销时未欠税款.由于该企业已注销，对该函所发的内容我们无法核实相关情况。"]
[255,"河南国税","412828678093597","新蔡县雅美工艺品编织厂","","","","","","是","","","","","","","","","","","","该企业已于2008年10月22日注销，无法核实相关情况。你处提供的该企业发票开具日期为2008年9月27日，属该企业注销前开具。"]
[256,"河南国税","412828688195589","新蔡县源森木业厂","","","","","","是","","","","","","","","","","","","注销时间为2009-12-08"]
[257,"湖北国税","420103744789892","武汉合康电气有限公司","","","","","","是","","","","","","","",null,"","","","该单位于2008年9月已办理注销,经多方查找,无法与其取得联系.经调阅该企业2007年税务资料,确认来函所查增值税专用发票该企业以申报纳税,金额一致."]
[258,"湖北国税","420104717966611","武汉空仪机电有限公司","","","","","","","","","","","","是","","","","","","经调查，你方函调中所附发票确为武汉空仪机电有限公司所开具，但该公司所提供的销售给你方浙江先行进出口有限公司货物的运输发票现确定为假票，故无法核实货物流动的真实性，该函调业务的核实现已移送稽查局。"]
[259,"湖北国税","420302706828299","十堰东方赛琦国际贸易有限公司","","","","","","","","","",null,null,"","","是","","","","十堰东方赛琦国际贸易有限公司购进货物无法提供合法、有效的凭据，故无法判断企业票、款、物之间是否真实发生及购进是否真实"]
[260,"湖北国税","420704682694264","鄂州达利服装织造有限公司","是","","","","","","","","","是","是","是","","","","","","1.该案已移交公安部门，并逮捕该企业一名负责人，案件还在侦查中。\n2.该企业2009年4至6月申报税款已交,2009年7月未进行纳税申报。\n3.经稽查局查实，该函调所涉及的业务是虚假的。\n4.以上第二条所涉及发票已定性为虚开,但此系统无法选择为\"是\"虚开,只能选择\"无\"。\n5.如有其他情况请及时联系。\n6.此案属真票虚开，未对三农（出口企业）有销售业务。"]
[261,"湖北国税","42100174768990X","荆州市东润恒印染有限公司","","","","","","是","","","","","",null,"","","","","","该企业已于2009年4月注销税务登记,相关涉税事项已无法核实。\n"]
[262,"湖北国税","421126685638380","蕲春华扬纺织服装服装有限公司","是","","","","","","","","","是","是","","","","","","",""]
[263,"湖北国税","421301795910402","随州市利杰仕电子科技有限公司","是","","","","","","是","是","","是","是","是","","","","","","对该企业虚开增值税专用发票一案已于2008年元月18日移交公安机关立案查处，即：雷霆二号。由于该企业已走逃，所欠税款至今无法追缴 。"]
[264,"湖北国税","421302747667348","随州市曾都区顺祥布业有限公司","","","","","","是","","","","","","","","","","","","经我局调查，该企业于2008年10月办理取消增值税一般纳税人资格手续，于2008年12月2日办理注销税务登记，因无法与企业联系，无法调查该笔业务的票款物等情况。"]
[265,"湖南国税","430102780889508","长沙市富海计算机科技有限公司","","是","","","","","","","","","","是","","是","","","","  \n该企业因涉嫌虚开增值税专用发票,已被长沙市国家税务局稽查局和长沙市公安局经侦支队立案侦查,其法人被刑事拘留,账簿等核算资料被扣留,我局人员无法核实具体情况。 "]
[266,"湖南国税","430521707309079","邵东县华宝五金工具有限公司","","","","","","","","","","是","是","","","","","","","从调查情况看，该生产企业销售的实际货物为呆头扳手，按购货方要求，开票货物名称为电焊网和六角网。"]
[267,"湖南国税","430602678041738","岳阳银科成套电子设备有限公司","","","","","","","","是","","是","是","是","","","","","","该企业税收存在凝点问题，市局稽查局正在查处中。"]
[268,"湖南国税","430621680301033","岳阳兴泰工艺品有限公司","是","","","","","","","","","是","是","是","","","","","","岳阳兴泰工艺品有限公司虚开增值税专用发票与农副产品收购凭证，稽查局与税侦正在调查中。复函类型属于异常业务。"]
[269,"广东国税","440100665949042","广州市臻声乐器有限公司","","","","","","","是","","","","","","","","","","","该发票是在我分局购领，但在实地调查时，该企业已失踪，特此说明。"]
[270,"广东国税","440100781207855","广州市金辉制衣有限公司","","","","","","","是","","","","","","","","","","","因该企业从2008年10月1日起认定为非正常户，故无法核查,发函所列增值税专用发票的开具时间在企业认定为非正常户前, 已申报纳税"]
[271,"广东国税","440100781214764","广州市至明包装制品有限公司","","","","","","","","","","是","是","","","","","","是","经核实，《供货企业增值税专用发票调查表》内的商品名称与销货方记账联所列商品的中文名称一致，但与该企业购进货物的中文名称不一致，购进货物的中文名称为纸板，《供货企业增值税专用发票调查表》内的商品名称为擦手纸。拟移送检查分局。"]
[272,"广东国税","44010078200315X","广东恒瑞进出口贸易有限公司","","","","","","","是","","",null,null,"","",null,"","","","该企业已认定为失控企业和非正常户，已搬离原注册地，无法与该企业相关负责人联系，无法核实"]
[273,"广东国税","440100783786897","广州浩驰贸易有限公司","","","","","","","","是","",null,null,"是","","","","","","该企业因重复抵扣税款120660.13元，至今未清缴；且该企业已无经营，无法与其法人和会计取得联系。我局已于2009年1阅将此案移交北区稽查局查处。"]
[274,"广东国税","440100786071731","广州市昶瑞图电子有限公司","","","","","","","是","","","","","","","","","","","因该企业从2008年9月起认定为非正常户，故无法核查。发函所列增值税专用发票的开具时间在企业认定为非正常户前, 已申报纳税"]
[275,"广东国税","440100793491144","广州市通胜皮具有限公司","","","","","","","是","","","","","","","","","","","该企业已走逃，无法核实，特此说明。"]
[276,"广东国税","440102731567879","广州市斐昇通信器材有限公司","","","","","","","是","","",null,null,"","","","","","","补充说明情况：该企业已走逃，已认定为非正常户，无法核实该企业生产，经营及纳税等情况。"]
[277,"广东国税","440103190744579","广州市恒信香料有限公司","","","","","","","","","","","是","是","","","","","","我局已对该企业的进货发票（发票代码145020621233，发票号码00034839）发函，现已收到柳州市国家税务局稽查局回函，证明此发票无入库信息且无名称为柳州市沙塘油脂厂的纳税人信息。"]
[278,"广东国税","440105708284029","广州展日科技有限公司","","","","","","","是","","",null,null,"","","","","","","    该司从2009年7月开始在正常的纳税申报期未向我税务机关申报纳税事项，经核实该企业已不在注册地经营，查无下落且无法强制其履行纳税义务，2009年7月17日被我局认定为非正常户。该司没有未核销发票。已收缴税控机IC卡和金税卡。"]
[279,"广东国税","440106278735933","广州市天河万利五金木器制品厂","","","","","","","是","","","","","","","","","","","该企业为非正常户。"]
[280,"广东国税","44010661868108X","广州市中宏科技有限公司","","","","","","","是","","",null,null,"是","","是","","","","天河区国家税务局第三税务分局于2008年4月与我们六分局有关人员对该企业进行了专项检查，鉴于该户初步评估问题较大，帐册不健全，无法判定交易真实性，并涉及出口退税敏感品种，供货单位也为商业单位，为进一步核实相关情况，已于2008年4月移交第三税务分局处理。在第三税务分局处理过程中，该企业已失踪，并已按失踪户处理。无法核实上述发票。\n"]
[281,"广东国税","440106714215804","广州天时和科技发展有限公司","是","","","","","","","","","","","是","","","","","","1、广州天时和科技发展有限公司的进销业务未能提供有效凭证说明其交易的真实性，故存在虚开发票的情况，2、广州天时和科技发展有限公司的销售收入未能如实申报，存在帐外经营的情况。经税务质询和实地调查后仍不能解除该公司的异常情况，根据穗国税发【2008】178号文建议送稽查部门。"]
[282,"广东国税","44010674356515X","广州捷溢纺织品有限公司","","","","","","","是",{"$nulls":4},"","","","","","","该公司于2008年9月11日确认为失控企业。\n\n"]
[283,"广东国税","440106743589039","佳能（中国）有限公司广州分公司","","","","","","","","","","","","","","","是","","","  其他需要说明的情况；购货方德加拉电子贸易（上海）有限公司收取货物授权多家公司签收，签收地不在上海，疑最终客户不是德加拉电子贸易（上海）有限公司。收货单位分别为：怡亚通（广州）国内物流、怡亚通（广州）国内物流昆明南方潮科技有限公司、成都尼美佳专业摄影器材商行、昆明徕美数码科技有限公司、广州晶辉光电发展有限公司，南宁君人庆数码科技公司、贵阳长鹰数码科技有限公司等。"]
[284,"广东国税","440106753487984","广州圣嘉科技有限公司","","","","","","","是",{"$nulls":4},"","","","","","","\n该企业已于2008年7月认定为非正常企业，无法核对。"]
[285,"广东国税","440106755567312","广州市众宏科技有限公司","","","","","","","是","","","","","是","","","","",null,"\n天河区国家税务局第三税务分局于2008年4月与天河区国家税务局第六分局有关人员对该企业进行了专项检查，鉴于该户初步评估问题较大，账册不健全，无法判定交易真实性，并涉及出口退税敏感品种，供货单位也为商业单位，为进一步核实相关情况，已于2008年4月移交第三税务分局处理。在第三税务分局处理过程中，该企业已失踪，我局于2008年6月按失踪户处理。现无法核实上述发票的真实性."]
[286,"广东国税","440107231231068","广州市中茂石油化工机械制造有限公司","","","","","","是","",{"$nulls":5},"","","","","","该企业已于2006年12月注销。"]
[287,"广东国税","440111712430340","广州市康时达电子有限公司","","","","","","","","是","","","","","","","","","","经核查，该企业欠增值税263331.14元，罚款滞纳金135149.76元，合计398480.9元，并已于2008年11月已搬到花都，现准备办理变更手续，特此说明。"]
[288,"广东国税","440111724824259","广州市柏宏贸易有限公司","","","","","","是","","","","","","","","","","","","该企业已于2009年3月办理了税务登记的注销，故无法核实该发票，特此说明。"]
[289,"广东国税","440111761911351","广东九州通医药有限公司广州分公司","","","","","","是","","","","","","","","","","","","该企业已于09年8月注销，因此未能对该发票进行核查，特此说明。"]
[290,"广东国税","440111764026980","广州市白云区映日音响器材厂","","","","","","是","","","","","","","","","","","","该企业于2007年12月已注销国税税务登记证，出口复函事项无法核查，特此说明。"]
[291,"广东国税","440111771159255","广州市志贤毛织服装有限公司","","","","","","","是","","","","","","","","","","","该企业已于2008年11月被认定为非正常户，特此说明。"]
[292,"广东国税","440112712494205","广州弘福玻璃有限公司","","","","","","","是",null,"","","","","","","","","","该企业在2009年1月（所属期）未申报，已经被认定为非正常户企业。"]
[293,"广东国税","440181618712683","广州市番禺捷成五金机械实业有限公司","","","","","","","是","","","","","","","","","","","《供货企业增值税专用发票调查表》上发票：440004314003999462是由番禺区国家税务局第三分局代开，开具时间是：2005年1月6日。该公司于2006年3月已失踪，并于2006年4月对该公司办理了非正常户，现无法联系企业负责人和财务人员，函件中的内容无法核实。"]
[294,"广东国税","440181721996389","广州市光之明电池有限公司","","","","","","","是","","","","","","","","","","","因该企业从2008年5月23日起认定为非正常户，故无法核查；发函所列的增值税专用发票的开具时间在企业认定为非正常户前,已申报纳税"]
[295,"广东国税","440181769533252","广州市威重工艺品实业有限公司","","","","","","","是","","","","","","","","","","","因该企业从2009年6月起认定为非正常户，故无法核查，对函中的第二至七点无法确认，发函所列增值税专用发票为我局门面代开, 已申报纳税"]
[296,"广东国税","440181775666772","广州天赐秀织造有限公司","","","","","","是","","","","","","","","","","","","因该企业在2009年9月注销了税务登记，对函中的第二至七点无法确认，发函所列的增值税专用发票的开具时间在企业注销前, 已申报纳税"]
[297,"广东国税","440183708203575","增城市华丽斯服装纺织品有限公司","","","","","","","是","","","","","","","","","","","该企业在2009年1月24日被我局认定为非正常户"]
[298,"广东国税","440183726819381","增城市卓美时针织有限公司","","","","","","","","","","","","","","是","","","","该公司已停止生产,厂房空置,无法与该公司人员取得联系.该公司没有欠税,函调的三份发票是从我局领购."]
[299,"广东国税","440183769518044","广州现一服装有限公司","","","","","","","是","","","","","","","是","","","","广州现一服装有限公司在2007年11月被我局认定为非正常户，该公司在2007年10月开具的增值税专用发票37份，代码：4400072140，号码：09203861-09203885、01266399-01266410。未按规定进行抄税申报，我局已对这些发票在系统上作失控发票处理，并已收缴金税卡和IC卡，该企业已走逃。函件需核查的6份发票是其中的失控发票。"]
[300,"广东国税","440507617530490","汕头经济特区姚氏时装毛织有限公司","","","","","","","是","","","","","","","","","","","  由于该企业为非正常户。"]
[301,"广东国税","440603739871963","佛山市禅城区顺和兴隆不锈钢贸易部","","","","","","","","","","","","是","","","","","是","进货发票的货物名称与销货发票的货物名称不符,进货货物的名称为冷轧不锈钢板，销售货物的名称为不锈钢带。已移交稽查局，正在稽查中。"]
[302,"广东国税","44060478791936X","佛山市潞林电器有限公司","","","","","","","是","","","","","","","","","","","该企业是走逃企业，于2008年11月14日认定为非正常户，有关情况无法核实"]
[303,"广东国税","440623440126421","佛山市顺德区龙江镇仙塘联兴织带厂","","","","","","是","","","","","","","","","","","","该企业已于2008年4月办理税务登记注销，故无法核实该笔交易的相关情况"]
[304,"广东国税","440681193866301","佛山市顺德区龙江镇龙山怡晖家具厂","","","","","","是","","","","","","","","","","","","该企业已于2009年2月办理税务等级注销，故无法核实该笔交易的相关情况。"]
[305,"广东国税","440681665036040","佛山市顺德区业联制衣有限公司","","","","","","是","","","","","","","","","","","","该企业于2008年8月31日因迁移到外地经营已办理税务登记注销"]
[306,"广东国税","440681669817717","佛山市顺德区雅康家具有限公司","","","","","","是","","","","","","","","","","","","该企业已于2009年6月办理税务登记注销，故无法核实该笔交易的相关情况"]
[307,"广东国税","440681719286652","佛山市顺德区杏坛镇雄力五金塑料制品厂","","","","","","是","","","","","","","","","","","","该要求已于2008年11月办理税务登记注销，故无法核实该笔交易的相关情况"]
[308,"广东国税","440681727889744","佛山市顺德区名班实业有限公司","","","","","","是","","","","","","","","","","","","该企业已于2009年6月办理税务登记注销，故无法核实该笔交易的相关情况"]
[309,"广东国税","440681745526904","佛山市顺德区容桂华谦厨具厂","","","","","","是","","","","","","","","","","","","该企业已于2009年5月办理税务登记注销，故无法核实该笔交易的相关情况"]
[310,"广东国税","440681749985366","佛山市顺德区北滘镇和富包装厂","","","","","","是","","","","","","","","","","","","该企业已于2007年8月办理税务登记注销"]
[311,"广东国税","440681754511149","佛山市顺德区裕进灯饰电器有限公司","","","","","","是","","","","","","","","","","","","该企业已于2008年4月办理税务登记注销"]
[312,"广东国税","440681765704026","佛山市顺德区盈沛实业有限公司","","","","","","是","","","","","","","","","","","","该企业已于2008年12月办理税务登记注销"]
[313,"广东国税","440681773095769","佛山市顺德区鸿顺宝工艺制品有限公司","","","","","","是","","","","","","","","","","","","该企业已于2008年8月办理税务登记注销"]
[314,"广东国税","440681779968727","佛山市名匠轩欧陆家具有限公司北滘厨柜分公司","","","","","","是","","","","","","","","","","","","该企业已于2009年2月办理税务登记注销，故无法核实该笔交易的相关情况"]
[315,"广东国税","440681784897302","佛山市顺德区雅捷电器有限公司","","","","","","","是","","","","","","","","","","","该企业已于2008年被列为走逃户,故无法核实该笔交易的相关情况"]
[316,"广东国税","440681G33888743","佛山市顺德区龙江镇陈涌红叶家具厂","","","","","","是","","","","","","","","","","","","该企业已于2008年11月办理税务等级注销，故无法核实该笔交易的相关情况"]
[317,"广东国税","440681L01880831","佛山市顺德区容桂豫精机械厂","","","","","","是","","","","","","","","","","","","该企业已于2008年9月办理税务登记注销，故无法核实该笔交易的相关情况"]
[318,"广东国税","440682665023100","佛山市南海百易达音响器材有限公司","","","","","","","是","","","","","","","","","","","该企业2008年11月走逃，相关人员无法联系，已于2008年12月被认定为非正常户，有关情况无法核实。来函所列的增值税专用发票的开具时间是在企业被认定为非正常户以前"]
[319,"广东国税","440682740819281","佛山市禅城区利洛斯陶瓷有限公司","","","","","","","是","","","","","","","","","","","该公司法人已走逃，我分局已于2007年2月16日将该企业作非正常户处理"]
[320,"广东国税","440682761554673","佛山市协讯电子电器有限公司","","","","","","","是","是","","","","","","","","","","该企业2007年4月11日因欠申报被发现走逃，已于2007年5月21日被认定为非正常户，有关情况无法核实。来函所列的增值税专用发票的开具时间是在企业走逃以前。"]
[321,"广东国税","440682766586420","佛山市南海区蒙尔特面材制品有限公司","","","","","","","是","","","","","","","","","","","该企业2009年1月21日因欠申报被发现走逃，已于2009年2月2日被认定为非正常户，有关情况无法核实。来函所列的增值税专用发票的开具时间是在企业被认定为非正常户以前"]
[322,"广东国税","440682X1765510X","佛山市禅城区南庄溶洲星龙塑料五金厂","","","","","","","是","","","","","","","","","","","该厂法人已走逃，我分局已于2009年3月20日将该厂作非正常户处理"]
[323,"广东国税","440682X18288241","佛山市南海区罗村志华制衣厂","","","","","","","是","","","","","","","","","","","该企业已走逃，在2008年5月23日认定为非正常户。"]
[324,"广东国税","440703661467716","江门市景隆五金制品有限公司","","","","","","是","","","","","","","","","","","","该企业已于2009年2月25日办理注销,具体情况无法核实."]
[325,"广东国税","440703740840195","江门市蓬江区科裕智能发展有限公司","","","","","","是","","","","","","","","","","","","该企业已于2007年9月30日注销税务登记,无法查核其交易真实性."]
[326,"广东国税","440703779956291","江门市蓬江区神风燃油箱有限公司","","","","","","是","","","","","","","","","","","","该企业已于2008年1月21日注销税务登记.无法核实交易的真实性."]
[327,"广东国税","440703779957278","江门市蓬江区照亮五金工艺厂","","","","","","是","",null,"","","","","","","","","","该企业已于2009.7.14注销"]
[328,"广东国税","44078377099198X","开平毅丰纺织制衣有限公司","","","","","","","是","","",null,"","","","","","","","该企业已走逃，无法进行调查核实。"]
[329,"广东国税","44080273759902X","湛江市辉丰木业胶合板有限公司","","","","","","","是","","","","","","","","","","","以上填写内容不能真实反映企业实际情况．该企业于２００９年８月已失踪，同月认定为非正常户，因此我局无法实地调查核查此函的真实性．"]
[330,"广东国税","440811757867167","湛江市麻章区金丰贸易有限公司","","","","","","是","","","","","","","","","","","","  经企业申请，我局于2009年6月1日起取消其增值税一般纳税人资格，并于2009年7月23日注销其税务登记证，由于该企业已注销，号码为 440008214004671111的专用票情况无法调查核实。"]
[331,"广东国税","44081177505598X","湛江逸丰劳保用品有限公司","","","","","","","是","","",null,"","","","","","","","由于该企业已失踪,并于2006年12月1日取消增值税一般纳税人资格,2007年1月被认定为非正常户,上述发票有关情况无法调查核实."]
[332,"广东国税","441302776932411","惠州市威雅仕科技发展有限公司","","","","","","","是","","","","","","","","","","","该企业于2007年6月走逃。"]
[333,"广东国税","441302G3376656X","惠州市惠城区润丰涂料制品厂","","","","","","是","","","",null,"","","","","","","","该企业已从2008年8月27日注销税务登记，未能核查该企业的相关事项。"]
[334,"广东国税","441381X31640991","惠州市润华电子有限公司","","","","","","","","","",null,"","是","","","","","","由于该企业在2008年12月8日被法院查封，进入司法程序无法调查核实。"]
[335,"广东国税","441702765740879","阳江市辉扬刀剪有限公司","","","","","","","","是","","","","","","","","","","该企业于2009年1月停业，该企业法人已失踪，经多方查找，至今仍无法找到该企业法人。"]
[336,"广东国税","441723664984348","阳东县高森五金塑料制品有限公司","","","","","","是","","","","","","","","","","","","该企业于2008年12月26日注销税务登记,该企业已缴清税款和办好各项税务事宜."]
[337,"广东国税","441723730488589","阳东县恒诚五金塑料制品有限公司","","","","","","是","","","","","","","","","","","","   该企业于2001年8月办理税务登记,于2008年4月23日依法注销税务登记,注销税务登记之前已缴清税款,并按规定取消一般纳税人资格、收缴双卡以及注销防伪税控资格。"]
[338,"广东国税","441723764932027","阳东县晋之骏工贸有限公司","","","","","","","是","是","","","","","","","","","","　　该企业由于经营不善,于2009年1月23日法人走逃.该公司现欠缴增值税699109.02元,欠缴所得税151732.67元."]
[339,"广东国税","441900618344905","东莞美宝合成皮制造有限公司","","","","","","","是","","",{"$nulls":4},"","","","","该企业2008年11月已被法院查封，有关人员无法联系，我局主管分局于12月16日将其认定为非正常户，来函涉及业务无法核实。"]
[340,"广东国税","441900668220388","东莞市奥声音响制造有限公司","","","","","","","","","","","","","是","","","","","东莞市奥声音响制造有限公司与深圳中电投资股份有限公司既签订协议书代理出口货物又签买卖合同销售货物,但暂未发现东莞市奥声音响制造有限公司账册中反映支付协议书中所协议手续费的记录。"]
[341,"广东国税","441900668239943","东莞市博洋针织时装有限公司","","","","","","","是","是","","","","","","","","","","据调查,该企业于2009年1月已走逃,欠缴2008年12月增值税20.5万元,来函涉及的12份发票的相关情况均无法核实。"]
[342,"广东国税","441900668249842","东莞市粤高电子制造有限公司","","","","","","","","","","是","","","","","","","","经调查，该企业目前虽有生产同类货物，但生产能力和规模与销售的全部货物明显不符， 无法核实该批货物的真实性。"]
[343,"广东国税","441900677091346","东莞市雷伽电子有限公司","","","","","","","","","","","","","","是","","","","在我局实地检查中该企业未能提供进项原始凭证以及原材料生产制造过程的领用等相关凭证，并且企业也未提供产成品进出仓单以及送货单、进销存凭证给我局核对，我局无法判断货物是否自产，其进项是否真实。"]
[344,"广东国税","441900678800263","东莞市长安领创科技环保材料厂","","","","","","","","","","","","","是","","","","","东莞市长安领创科技环保材料厂与广州化工进出口公司既签订委托出口协议又签订销售合同,协议中约定东莞市长安领创科技环保材料厂委托广州化工进出口公司在2009年6月至2010年6月期间出口柠檬酸酯，并向广州化工进出口公司支付每1美元0.08元人民币的操作费用，来函涉及交易的相关操作费已以销售折让的形式冲减销售收入，并按冲减后的销售收入开具增值税专用发票。"]
[345,"广东国税","441900678830403","万迪全息科技（惠州）有限公司东莞分公司","","","","","","","","","","","","","是","","","","","    据调查及万迪全息科技（惠州）有限公司东莞分公司反映，上述业务涉及的货物是从伟诚实业（深圳）有限公司购入，是委托深圳市宝昌利进出口贸易有限公司代理出口的，与深圳市宝昌利进出口贸易有限公司既签订了购销协议又签订了代理出口合同。"]
[346,"广东国税","441900680607593","东莞市柏来针织时装有限公司","","","","","","","是","是","","","","","","","","","","该企业于2009年11月1日走逃,来函情况无法进行核实,来函核实的18份增值税专用发票已于所属期2009年9月抄税并申报,但该企业所属期2009年9月当月存在280871.51元欠税未清,我局已将上述发票作失控发票处理."]
[347,"广东国税","441900684462002","东莞市帛润针织有限公司","","","","","","","是",null,"","","","","","","","","","由于该企业已走逃,来函要求核实的情况无法进行调查核实,我局已将该企业的21份增值税专用发票作失控发票处理,号码为03936964至03936983及05332675,本次函调的4份发票不在失控发票范围内,发票号码为05332671至05332674."]
[348,"广东国税","44190068448501X","东莞市东泉纺织品制造有限公司","","","","","","","","","","","","","是",null,"","","","    该笔业务存在既签订购销合同又签订代理出口协议，该公司与外商签订购销合同，与你局企业既签订购销合同又签订代理出口协议，你局企业按出口商品FOB总金额的5%收取代理费，代理费在未付货款中扣除。\n    我局已将代理出口协议复印件等资料寄送你局，请查收。"]
[349,"广东国税","441900721189042","东莞市霸菱实业有限公司","","","","","","","","","","","","","是",null,"","","","    根据东莞市霸菱实业有限公司提供的资料显示和企业反映，因外商是该公司自有客户，上述业务是委托中国五金矿产进出口珠海公司代理出口的，与中国五金矿产进出口珠海公司既签订购销合同又签订合作出口协议。"]
[350,"广东国税","441900747051412","东莞日权电源制品有限公司","","","","","","","是","","","","","","","","","","","据核查,该企业已于2008年12月走逃,我市主管分局已将其认定为非正常户,来函涉及的3份发票为我市售出,该企业于2008年8月正常抄报税。"]
[351,"广东国税","441900757851544","东莞市邦宇工艺品有限公司","","","","","","","","","","","","","是","","","","","    据东莞市邦宇工艺品有限公司反映，外商是该公司自有客户，上述业务是委托广东南方富达进出口有限公司代理出口的，与广东南方富达进出口有限公司既签订购货合同又签订合作协议书，代理费为销售货款的1.67%，以现金形式支付。"]
[352,"广东国税","441900761586747","东莞市信嘉五金电子有限公司","","","","","","","","","","","","","","是","","","","我局工作人员在实地调查中发现如下情况：该企业帐册上只有记录用于冲压电源外壳的原材料：卷薄板，而用于生产机箱电源其他部件的原材料，如电路板、变压器及散热风扇等，企业帐册均无相关记录，且企业未能提供其相关购进及领用的单据，因此，对于复函第四点，我们无法核实该批货物是否为企业自产的货物。"]
[353,"广东国税","441900764931024","东莞全茂家具制品有限公司","","","","","","","","","",null,"","","","是","","","","我局已派人到该企业实地调查，在其登记经营地址已无该企业，有关企业人员无法联系，经当地镇府部门证实该企业已倒闭，来函涉及业务情况无法核实。"]
[354,"广东国税","441900764947843","东莞市通道蓝天电源设备有限公司","","","","","","","","","",null,"","","","是","","","","东莞市通道蓝天电源设备有限公司的账册中无购进函调货物的会计记录，账册中只有相关原材料采购的记录,企业解释从2004年8月1日起承包经营东莞市长安蓝天电子设备厂（个体工商户），在厂内生产该批货物，但是该企业无法提供有关的生产承包合同，账务中亦无外发加工的相关记录，因而无法核实该批货物的生产及交易的真实性。"]
[355,"广东国税","441900770956076","东莞市杜勒洁具制造有限公司","","","","","","","是","","","","","","","","","","","据调查，该企业已于2009年1月走逃，已认定为非正常户，来函要求核实的10份发票已进行了电子抄报税，至2008年11月不存在欠缴增值税的情况。另该企业共有16份发票(号码440008314002491009--02491024)未进行抄报税."]
[356,"广东国税","441900771871832","东莞市顺力工业设备有限公司","是","是","","","","","","","","","","","","","",null,"","    经核查，上述业务是东莞市顺力工业设备有限公司与广州塔祈巴那电器有限公司签订购销合同，货物是由东莞市顺力工业设备有限公司直接发给广州塔祈巴那电器有限公司，货款是由广州塔祈巴那电器有限公司支付，东莞市顺力工业设备有限公司是应广州塔祈巴那电器有限公司的要求开具上述号码的增值税专用发票给广州市番盈进出口有限公司。\n    对以上情况，我局正在处理中。\n"]
[357,"广东国税","441900776205759","东莞市元创电子有限公司","","","","","","是",null,"","","","","","","","","","","来函核实供货企业东莞市元创电子有限公司已于2009年8月24日起确认为注销户,该企业现已倒闭,与北京赛迪经纬文化传播有限公司的往来业务无法核实."]
[358,"广东国税","441900778305497","东莞市佳祥电器有限公司","","","","","","","","","","","","","是","","","","","    据东莞市佳祥电器有限公司反映，因外商客户是该公司客户，上述业务是委托广东省顺德五金矿产进出口公司代理出口的，与广东省顺德五金矿产进出口公司既签订购销合同又签订代理出口协议。"]
[359,"广东国税","441900779990414","东莞市信友家具有限公司","","","","","","","","","","","","","是","","","","","经调查,该企业与深圳市华秦进出口有限公司发生的往来业务既签有代理出口协议又签有产口采购合同."]
[360,"广东国税","441900786464658","东莞市依林服饰有限公司","","","","","","","是","","",null,null,"","","","","","","经核实，该企业已于2008年9月28日因经营不善结束经营，负责人下落不明。主管分局已对该企业作非正常户认定处理，该企业不存在欠税及欠申报情况。其发票440008214003730355至440008214003730356已作失控专用发票处理。"]
[361,"广东国税","441900794613174","东莞市强兴塑胶制品有限公司","","","","","","","是","",null,null,"","","","","","","","该企业2008年11月已走逃。"]
[362,"广东国税","44190079467193X","东莞市添达塑胶制品有限公司","","","","","","","","","",null,"","","","是","","","","该企业目前已停产,仅有一台已长时间没有运转的注塑机,企业未能提供2008年、2009年的电力使用情况，库存商品明细账中没有该批货物的记录，无法提供产品的出库单，因此无法核实该批货物生产的真实性。"]
[363,"广东国税","441900797726166","东莞市鑫利机电有限公司","","","","","","","","","","","","","是",null,"","","","据企业提供资料显示，此业务该企业既与购货方签订购销合同，也与外商客户（越南公司）签订采购合同，并且与外商签订的合同在前；企业反映整个业务是由公司业务员直接与外商客户联系、谈妥业务并签订合同，外商客户曾派人到企业验厂看样，后由于该企业没有进出口资格，经客户建议与购货方（顺德食品进出口有限公司）签订购销合同及由顺德公司购进货物再出口。"]
[364,"广东国税","441900L0015634X","东莞市东城上尹机械制造厂","","","","","","","","","","","","","是","是","","","","一、在我局人员实地调查中，该企业未能提供原材料的领料单据、产成品进出仓单以及送货单等相关单据，给我局核对，我局无法判断此批货物是否自产。\n二、该企业与你局企业即签订购销合同又签订代理协议，经核实，该业务属于代理出口业务，外商为该企业自有客户，代理费用按出口货值每一美元收人民币0.2元结算。"]
[365,"广东国税","441900L00818956","东莞市中堂泓基塑胶五金加工厂","","","","","","","","","","",null,"","","是","","","","由于东莞市中堂泓基塑胶五金加工厂财务核算不健全，无法提供帐册供调查。我局已责令该企业限期改正。"]
[366,"广东国税","441900L02618675","东莞市寮步龙腾电子加工店","","","","","","是","","","","","","","","","","","","由于该企业已办理注销手续,来函核查内容无法核实."]
[367,"广东国税","441900L03810458","东莞市厚街华工机械厂","","","","","","","","","",null,"是","","","是","","","","    经核查，上述业务该企业与客户有签订购销合同并已收齐货款，但该企业无法提供购进原材料的进项发票及相关凭证，账册亦未清晰记录其生产流程，因此无法核实该产品是否为该企业的自产产品，亦无法对其进项发票进行核实。"]
[368,"广东国税","441900L06699126","东莞市高埗兴盛五金厂","","","","","","","","","","","","","是","","","","","该企业与广州纺织品进出口集团有限公司既签定购销合同又签定代理出口协议。"]
[369,"广东国税","442000729211566","中山市龙震塑料制品有限公司","","","","","","","","","","","","是","","是","","","","该企业法人于2008年5月失踪，企业生产经营已瘫痪，公安局已立案调查.经金税系统核查，该份发票已申报纳税。由于企业无法提供可供核实的账册资料,对第二至第六项的内容无法核实。"]
[370,"广东国税","442000749152954","中山市华锋精密五金有限公司","","","","","","","","是","",null,"","","","","","","","函件所列的第2份发票已列为失控票，是该企业于2009年4月21日在我坦洲分局购领，但分局税收管理员于2009年6月26日下户检查时发现该企业已经搬走，无法联系到企业法人和有关负责人，该企业申报至2009年4月份所属期，欠缴增值税21156.95元，5月份所属期起未抄报税，未申报纳税，其他情况暂时无法核实。"]
[371,"广东国税","442000765712835","中山市格亿奴服饰发展有限公司","","","","","","","是","","",null,null,"","","是","","","","接贵局函件后，我局即安排人员实地检查。但是由于该企业已走逃，无法与企业相关人员取得联系，也无法取得回函所需的相关资料,所以回函中第二项至第七项由于上述情况无法填列。"]
[372,"广东国税",null,"中山市格亿奴服饰发展有限公司","","","","","","","是","","",null,null,"","","是","","","","接贵局函件后，我局即安排人员实地检查。但是由于该企业已走逃，无法与企业相关人员取得联系，也无法取得回函所需的相关资料,所以回函中第二项至第七项由于上述情况无法填列。"]
[373,"广东国税","442000779986941","中山市浩泰家具有限公司","","","","","","","是","","",null,null,"","","是","","","","该企业已走逃，从2008年6月1日起作非正常户认定,无法取得相关资料对第二至第六项内容进行核实。"]
[374,"广东国税","442000782984269","中山市黄圃镇显隆家具厂","","","","","","","是","","","","","","","","","","","经查实，该企业已于2009年3月走逃，此回函中第二至第七条有关购货出口的情况实际应为无法核实。来函中发票的开具时间为3月4日，因此其真实性也无法核实"]
[375,"广东国税","445121728775562","潮安县豪鹏陶瓷实业有限公司","","","","","","","","","","是","","","","","","","",""]
[376,"广东国税","445222734995924","揭西县富联纺织有限公司","是","","","","","","","","","","是","","","是","","","","    该企业开给深圳市鄂尔多斯实业有限公司168份增值税专用发票,价税合计17670562.80元,其中12份增值税专用发票号码为:03462348-03462359,价税合计1269000元,经广东省揭西县人民法院查实判决属虚开发票。另外156份增值税专用发票，价税合计16401562.80元,据企业反映由于办案过程或公司搬迁过程帐票丢失，企业无法提供原治凭证和帐簿，故我局无法核实该出口货物税收等有关情况"]
[377,"深圳国税","440300661045943","深圳市康耐特塑料制品有限公司","","","","","","","是","","","","","","","","","","","该户纳税人已经走逃，于2008年10月27日认定为非正常户。经查询，贵局函查的发票为该纳税人2007年10月24日在我局购得。"]
[378,"深圳国税","440300662694136","深圳市泰安祥商贸有限公司","","","","","","","是","","","","","","","","","","","该企业已走逃，现不在注册地办公，处于非正常户状态。"]
[379,"深圳国税","440300664177239","深圳市银旺兴贸易有限公司","","","","","","","是","","","","","","","","","","","经核实,该公司无法联系,于2009-6-8已作非正常户处理，对复函中第二至第八项暂无法核实"]
[380,"深圳国税","440300671888960","深圳市蓝视讯智能科技的限公司","","","","","","","","","","",null,"","","是","","","","经核实，深圳市蓝视讯智能科技的限公司货物销售发生时间在2009年7月，但其进项货物的发票显示日期为2009年12月，并无法提供货物付款等相关凭证资料进行核查"]
[381,"深圳国税","440300781380279","深圳市安特佳科技有限公司","","","","","","","是","","",null,null,"","","","","","","该企业已被认定为非正常户。"]
[382,"深圳国税","440300783940620","深圳市东方盈纸货架有限公司","","","","","","","","","","","","","","是","","","","经实地核查，该公司已搬离注册地，无法核实。"]
[383,"深圳国税","440300785253293","深圳希达光电子技术有限公司","","","","","","","","","",null,"","","","是","","","","经实地核查该公司的生产经营场所发现该公司并不在其注册地址经营，故无法核实该公司的生产经营能力及货物是否自产的情况。经询问该公司负责人，获知：该公司已于2009年1月搬离注册经营地后已不再进行生产，目前主要销售一些存货或追回外债需要开具增值税专用发票。"]
[384,"深圳国税","440300788346882","深圳市海时科技发展有限公司","","","","","","","",{"$nulls":4},"","","是","","","","该公司不在注册地办公，电话不符，无法联系，已做停供发票处理。"]
[385,"深圳国税","440300790459704","深圳市裕永隆贸易有限公司","","","","","","","","","","",null,"","","是","","","","经核查，来函发票属我局领购，并已申报。深圳市裕永隆贸易有限公司已不在注册地经营，现无法联系，因我局无法核实来函货物交易的真实性及收付款情况"]
[386,"深圳国税","440300790480933","深圳市达平贸易有限公司","","","","","","","","","",null,null,"","","是","","","","该企业不在注册地办公,无法核实来函内容."]
[387,"深圳国税","440300793857230","深圳市涌时盛科技有限公司","","","","","","","","","",null,null,"是","",null,"","","","经我局调查，该公司已不在税务登记地址经营、查无下落，且调查发现其2009年3月申报抵扣的进项税额凭证全部属虚假抵扣凭证，现已移交稽查部门查处中。其3月及以后开出的增值税专用发票均已被我分局作失控票处理，是否存在虚开情况需稽查部门进一步核实。"]
[388,"深圳国税","440300793868861","深圳市事事源科技有限公司","","","","","","","是","","","","","","","","","","","该企业是我局管辖企业,电话无法联系,不在注册地办公,已报商贸走逃."]
[389,"深圳国税","440300793890700","深圳市鑫惠康贸易有限公司","","","","","","","","","",null,null,"","","是","","","","经核查，深圳市鑫惠康贸易有限公司在我局最后申报至2008年4月(税款所属期)，已不在注册地经营，现无法联系，来函发票已申报税款。因无法核实来函货物交易的真实性及收付款情况，此复函的第二栏至第七栏我局暂做异常结果回复"]
[390,"深圳国税","440300795417183","深圳市科沛隆电子有限公司","","","","","","","是","","",null,null,"","","","","","","该企业不在注册地经营，为走逃户，因无法联系，故上述业务情况无法核实。"]
[391,"深圳国税","440300795420817","深圳市亚通诚信科技有限公司","","","","","","","是","","","是","是","","","","","","","进项发票已发函未回函.该企业已走逃."]
[392,"深圳国税","440300795422812","深圳市海诺特贸易有限公司","","","","","","","","","","",null,"","","是","","","","经实地调查，深圳市海诺特贸易有限公司不在注册地经营，无法与其取得联系，来函发票属该公司领购并已申报。因无法核实来函货物交易的真实性及收付款情况"]
[393,"深圳国税","440300799236566","深圳市居安达科技有限公司","","","","","","","","","",null,null,"",null,"是","","","","深圳市居安达科技有限公司的购进货物，无法提供合法有效的发票凭证，因无法核实来函货物交易的真实性"]
[394,"深圳国税","440300799247281","深圳市英普尔科技有限公司","","","","","","","","","","是","是","","","是","","","","深圳市英普尔科技有限公司对此批货物未取得任何购进发票，货物真实性存在疑问，无法核实其进项真实情况"]
[395,"深圳国税","440301192351189","深圳市南山肉联厂","","","","","","","","","",null,"","","","是","","","","该企业不配合调查。"]
[396,"深圳国税","440301279449058","深圳市澳维力实业有限公司","","","","","","","",null,"","","","","","是","","","","经下企业实地调查，深圳市澳维力实业有限公司已不在注册地址深圳市南山区南山路1002号深意工业大厦六楼(南)办公，电话号码不存在或关机,无法联系上。故无法核实该公司与丹东兴冠科技有限公司是否有业务往来。"]
[397,"深圳国税","440301618881401","深圳高登布尔仪表有限公司","","","","","","","","","","是","","","","是","","","","1、深圳高登布尔仪表有限公司因原材料、生产成本，产品核算不明细，从帐册资料无法判别是否自产货物；2、该公司注册地址为商业写字楼，不具备生产能力，且会计核算未有委托加工业务"]
[398,"深圳国税","440301618918825","深圳新通华电工材料有限公司","","","","","","","","","","是","","","","","","","","经核查，深圳新通华电工材料有限公司既无生产能力也无委托加工业务，其下设工厂没有办理国税税务登记，开具发票不符合规定（未填写规格型号）"]
[399,"深圳国税","440301708406065","深圳市华路通科技有限公司","","","","","","","","","","","","","","是","",null,"","该企业进项发票未取得，货款未付，销货款未收，属异常业务。"]
[400,"深圳国税","440301708414874","深圳市润龙实业发展有限公司","","","","","","","是","","",null,null,"","","","","","","经实地调查,该企业已不在注册地办公,无法取得联系,已作走逃户处理,无法核实该公司业务的真实性."]
[401,"深圳国税","44030170843359X","深圳市华宝路贸易有限公司","","","","","","","是",null,"","是","是","","","","","","","该企业申报异常，两个月未申报纳税，已报送走逃户处理。"]
[402,"深圳国税","440301708437646","深圳市南北达实业有限公司","","","","","","","是","","","","","","","","","","","1、该企业最后申报日期为2008年11月，现已走逃，呈非正常户状态，无法核实该笔交易是否真实。\n"]
[403,"深圳国税","440301708444993","深圳市赛拓机电有限公司","","","","","","","","","",null,null,"","","是","","","","经实地核查,该企业已不在注册地办公,无法联系,无法核实业务的真实性"]
[404,"深圳国税","44030170845653X","深圳市富海华实业有限公司","","","","","","","是",{"$nulls":4},"","","","","","","该企业已于2007年6月开始未申报走逃。"]
[405,"深圳国税","440301708467191","深圳市益科登实业有限公司","","","","","","","是",{"$nulls":4},"","","","","","","深圳市益科登实业有限公司为非正常企业,最后一次申报日期为2006年6月5日,无法核实来函情况."]
[406,"深圳国税","440301715271322","澳南天电子（深圳）有限公司","","","","","","","","","","","是","","","是","","","","澳南天电子（深圳）有限公司无法提供原材料购进资料进行核查；其帐务资料显示产成品成本与生产成本不相符，在会计核算上存在疑问；该公司原材料入库单日期逻辑关系不符；综上，该公司提供的会计资料不能证明其自产货物的真实性，存在较多疑点"]
[407,"深圳国税","440301723009164","深圳市银座时装有限公司","","","","","","","","","","","","","","是","","","","该笔货物为多年前的存货,现该公司只提供了部分进项资料,未能提供所卖货物的全部进项资料.其购进情况未能全部核实."]
[408,"深圳国税","44030172471448X","深圳市东雄达实业发展有限公司","","","","","","","是",null,"","是","是","是","","","","","","深圳市东雄达实业发展有限公司取得上海黄金专项发票，涉嫌虚假进项，已移交稽查检查，期间企业已走逃，无法核实。"]
[409,"深圳国税","440301727164495","深圳市礼麦贸易有限公司","","","","","","","是","","",null,null,"","","","","","","该企业最后申报日期为2006年5月，现已无法查找下落，处于非正常户状态。其开给广州市道天贸易有限公司的增值税专用发票1份，发票代码为4403062140，发票号码为00102851，属我局售出的发票，未申报纳税。"]
[410,"深圳国税","440301727168779","深圳市晨创实业有限公司","","","","","","",null,"","","","","","","是","","","","    经实地调查,该公司不在注册地址办公,无法联系,最后一次纳税申报时间:2009年4月。已停供发票处理"]
[411,"深圳国税","440301729851264","深圳市坤卫科技有限公司","","","","","","","是","","",null,null,"","","","","","","经核查，深圳市坤卫科技有限公司在我局最后申报至2008年1月(税款所属期)，现为非正常户状态。来函发票在我局领购并已申报纳税，因我局无法核实来函货物交易的真实性及收付款情况"]
[412,"深圳国税","440301736253131","深圳市奇百陶瓷有限公司","","","","","","","是","","",null,"","","","","","","","该企业纳税申报至所属期2008年2月，并于2008年4月18日被我局认定为非正常户，因无法联系该企业，上述相关业务情况无法核实。"]
[413,"深圳国税","440301736293117","深圳市兆瑞实业有限公司","","","","","","","是","","",null,null,"","","","","","","该企业最后申报日期为2008年8月,现为非正常户."]
[414,"深圳国税","440301738833703","深圳市宏宇祥贸易有限公司","","","","","","","是","","",null,null,"","","","","","","经核查，深圳市宏宇祥贸易有限公司在我局最后申报至2008年12月，已不在注册地经营，属非正常户。来函发票在我局领购，并已申报税款。"]
[415,"深圳国税","440301741212051","深圳市亚森太实业有限公司","","","","","","","是","","",null,null,"","","","","","","：经我局检查人员实地调查，深圳市亚森太实业有限公司已不在注册地经营，在我局最后申报至2008年10月，属非正常户。来函发票在我局领购，未申报纳税。"]
[416,"深圳国税","440301741247799","深圳市赛凡半导体有限公司","","","","","","","","","","","","","","是","","","","从企业提供的资料看，该企业不能提供正常的进货、出货的资料，不能确定货物的流向。\n"]
[417,"深圳国税","440301743248437","深圳市壹世纪贸易有限公司","是","","","","","","","","","是","是","","","","","","","经我局发函调查，深圳市壹世纪贸易有限公司取得的进项货物，其名称、计量单位、数量、单价、销货方纳税人名称与发票记帐联不一致"]
[418,"深圳国税","44030174515109X","深圳市纽兰德实业有限公司","","","","","","","","","",null,"","","","是","","","","  我局实际调查发现,该企业已不在注册地经营,且无法联系,相关情况无法核实,因此我局回函为异常。我局已对该企业实施监控,停止其发票供应及纳税申报。"]
[419,"深圳国税","440301745169521","深圳市瑞致达科技有限公司","","","","","","","","","","是","是","","","是","","","","经核查，深圳市瑞致达科技有限公司自称该货物是委托加工产品，并未能提供相关委托加工资料，委托加工合同、加工发票均在检查过程中补加，其进项货款非该公司支付，但进项发票通过认证。综上，对此批货物的真实性存在疑问"]
[420,"深圳国税","440301746625381","深圳市嘉乐实业有限公司","","","","","","","","","","",null,"","","是","","","","该纳税人440309314095518至440309314095520在金税系统经查询属已作废发票，且多次电话联系不上，经实地核实不在注册地办公，未能获取所需检查的发票信息，已于2009年11月17日做锁机处理，2009年12月暂停其一般纳税人资格。\n"]
[421,"深圳国税","440301752517088","深圳市三英电子有限公司","","","","","","","","","",null,null,"","","是","","","","经实地调查，该企业虽然一直有申报，但却不在注册地址办公，电话也无法联系，暂无法核实该发票的真实性。\n"]
[422,"深圳国税","440301752527091","深圳振晖制衣有限公司","","","","","","","是","","",null,"","","","","","","","该公司的最后申报日期是2008年11月，企业已走逃，已定性为非正常户。发票号码：03203214—03203221（共8张）的发票是该公司2008年9月8日在深圳市南山区国税局发票柜台领购，其他情况无法核实。\n"]
[423,"深圳国税","440301752530645","深圳市大腾实业有限公司","","","","","","","","","","","","","","是","","","","我科09年12月18日对深圳市大腾实业有限公司进行实地核查,发现该公司不在税务登记经营地办公,税务登记电话无法联系,已对该公司进行内部监控及暂停发票供应处理."]
[424,"深圳国税","440301752542320","深圳市宽恒科技有限公司","","是","","","","","","是","","是","是","","","是","","","","该企业涉嫌抵扣虚开增值税专用发票,已被我局立案查处,并欠缴相关税款,,现该企业为非正常户,我局已采取监控措施.本函涉及的进项发票为已证实虚开的增值税专用发票,我局就此函联系该企业,但该企业并未能提供完整的帐册及相关资料,因此,其他情况无法核实.\n"]
[425,"深圳国税","440301752544879","深圳市华翔科技有限公司","","","","","","","","","","","","","","","","","是","该批货物是你辖区深圳市雄帝科技发展有限公司委托我辖区深圳市华翔科技有限公司加工的产品，我辖区华翔科技公司只收取了加工费，其所开具的增值税专用发票的货物或应税劳务名称栏应该填写加工费。\n"]
[426,"深圳国税","440301755671996","深圳市立崴电子有限公司","","","","","","","","","","","","","","","是","","","深圳市立崴电子有限公司根据上海航空进出口有限公司要求，通知其供货商北海冠玮科技有限公司将该批货物送至深圳市东鼎丰电子有限公司。我们认为该货物流存在异常，该批货物有可能并非用于出口。\n"]
[427,"深圳国税","440301757621845","深圳市耀丰成科技有限公司","","","","","","","是","","",null,null,"","","","","","","\n该企业已走逃，2009年4月认定为非正常户，无法核实该项业务是否真实。\n"]
[428,"深圳国税","440301758601408","深圳市奥盾贸易有限公司","","","","","","","是","","",null,null,"","","","","","","深圳市奥盾贸易有限公司在我局最后申报至2009年2月(税款所属期)，该企业无法联系，已不在注册地经营，现为非正常户。来函号码发票我局已作失控票处理，未申报纳税。因无法核实来函货物交易的真实性及收付款情况\n"]
[429,"深圳国税","440301758625653","深圳市新鹏达通讯发展有限公司","","","","","","","是","","",null,null,"","","","","","","经实地核查,该企业已于2008年1月走逃."]
[430,"深圳国税","440301760456959","深圳市奥志科技有限公司","","","","","","","","","","","","","","是","","","","该公司无人在办公,无法联系该公司提供有关复函资资料."]
[431,"深圳国税","440301760483666","深圳市鹏丰进出口有限公司","","","","","","",null,"","",null,null,"","","是","","","","经实地调查，深圳市鹏丰进出口有限公司不在注册地经营，最后申报至2009年4月，电话等方式无法与其取得联系，来函发票属该公司领购并已申报税款。无法核实来函货物交易的真实性及收付款情况\n"]
[432,"深圳国税","440301761958037","深圳市旭晟达实业有限公司","","","","","","","是","","","","","","","","","",""," 经检查，该企业已走逃,于2007年04月19日从我局领购了30份增值税发票,发票代码44030721400,发票号码从00772809至00772838,该笔业务不确定是否真实,电话无法联系，属于非正常户企业。\n"]
[433,"深圳国税","440301761990379","深圳市金信泰科技有限公司","","","","","","","","","","","","","","是","","","","经调查,该公司有销售合同、收款凭证、进货合同,没有进货发票、没有付款凭证及运输发票,则无法核实。"]
[434,"深圳国税","440301763494782","深圳市埃尔科科技有限公司","","","","","","","是",{"$nulls":4},"","","","","","","    该企业纳税申报至所属期2008年2月，并于2008年4月30日被我局认定为非正常户，我局已对该企业暂停发票供应。因无法联系该企业，上述相关业务情况无法核实。\n"]
[435,"深圳国税","44030176915341X","深圳市金丰源服装有限公司","","是","","","","","","","","","是","","","","","","","   经调查，该企业无该批货物，有涉嫌虚开代开发票的行为，建议暂不给予退税。\n"]
[436,"深圳国税","440301771602683","深圳市宏富裕贸易有限公司","","","","","","","","",{"$nulls":3},"","","是","","","","经实地核查,该企业已不在注册地办公,无法联系,无法核实相关资料的真实性.\n"]
[437,"深圳国税","44030177164391X","深圳市思桌科技有限公司","","","","","","","",{"$nulls":5},"","是","","","","经我局检查人员实地调查，深圳市思卓科技有限公司在我局最后申报至2008年2月，已不在注册地经营，无法与其取得联系，现为非正常户。来函发票均在我局购买，并已申报税款，其他情况均无法核实。\n"]
[438,"深圳国税","440301772738806","深圳市和诚信数码有限公司","","","","","","","","","","","","是","","","","","","1、该企业现处于稽查环节。2、该批货物由深圳市和诚信数码有限公司派车送货，收货单上由广东长城建设贸易进出口有限公司（出口企业）姚伟签收。"]
[439,"深圳国税","440301777161663","深圳市外域贸易有限公司","","","","","","","","","",null,null,"","","是","","","","经实地核查,该纳税人已不在注册地办公,无法核对相关情况.\n"]
[440,"深圳国税","440301779851107","深圳市汇通宝贸易有限公司","","","","","","","是","","",null,null,"","","","","","","该企业申报至2008年10月（所属期），后走逃。2009年12月11日，我局已对其做了非正常户认定。经查，发票代码为4403081140，号码为01313305的发票是在我局购买，在征管系统中有该发票的抄税记录。因该企业走逃，故无法对该笔交易的真实性进行调查。\n"]
[441,"深圳国税","440301779888591","深圳市环信科技有限公司","","","","","","","是","","",null,null,"","","","","","","该公司为非正常户，最后一次申报日期为2009年4月1日，无法核实来函情况。"]
[442,"深圳国税","44030177989764X","深圳市海光远科技有限公司","","","","","","","是",{"$nulls":4},"","","","","","","   深圳市海光远科技有限公司未申报2009年5月份增值税,经实际核查,该公司不在注册地经营,我局于2009年6月26日将该企业认定为非正常户，因无法联系该企业,相关情况无法核实，我局回函为异常 。\n"]
[443,"深圳国税","440301781379788","深圳市锦恒源工贸有限公司","","","","","","","","","",null,"","","","是","","","","深圳市锦恒源工贸有限公司在08年5月更改法人代表，自此就无法联系该司财务人员，也无法证实该司法人的真实性，该司业务人员与我组联系后也一直拒绝提供该司所有进销项发票，倒致我们无法正确判断该司发票的真实性。我们已对该司进行了锁机处理。"]
[444,"深圳国税","440301781380586","深圳市资信利通科技有限公司","","","","","","","","","","","","","","","是","","","1、该批货物由深圳市资信利通科技有限公司的供货商神州数码（深圳）有限公司直接发货给了国基电子（上海）有限公司，而不是发给上海群创电子有限公司（受票企业），货物流存在异常。"]
[445,"深圳国税","44030178277427X","深圳市鼎泰达商贸有限公司","","","","","","","是","是","","是","是","是","","","","","","该公司取得进项海关票异常，于2009年4月份走逃，目前为非正常户状态，并已上报走逃户，移交公安机关处理，对该公司开具的专用发票无法核查具体情况。\n"]
[446,"深圳国税","440301785275898","深圳市森福得商贸有限公司","","","","","","","是","","",null,null,"","","","","","","该企业为走逃企业。相关情况无法核实。"]
[447,"深圳国税","440301786593134","深圳市霖源顿贸易有限公司","","","","","","","","","",null,null,"","","是","","","","深圳市霖源顿贸易有限公司一直未按要求提供相关资料进行协查，经实地调查，该公司已不在注册地办公，无法与其取得联系，来函发票已申报税款。无法核实来函货物交易的真实性及收付款情况\n"]
[448,"深圳国税","440301788333686","深圳市鑫运珠宝首饰有限公司","","","","","","","","","","",null,"","","是","","","","经核查，来函发票属我局领购，并已申报。深圳市鑫运珠宝首饰有限公司连续5个月零申报，经实地调查，该公司不在注册地经营。我局无法核实来函货物交易的真实性及收付款情况\n"]
[449,"深圳国税","440301792566714","深圳市明利来贸易有限公司","","是","","","","","","","","","是","","","","","","","经核查，深圳市明利来贸易有限公司取得虚假增值税发票进行抵扣，涉嫌有需开增值税发票的行为\n"]
[450,"深圳国税","44030615DK00032","深圳市盛泽丰电子科技有限公司","","","","","","","是","","","","","","","","","","","该纳税人在2009年3月被认定为非正常户，税款已缴，无法核查。"]
[451,"深圳国税","440306723028218","深圳市联港达实业有限公司","","","","","","","","","","","","","","是","","","","该企业无法联系，不能提供相关发票资料，但是企业仍正常纳税申报，请贵局核实购买方企业相关信息。\n"]
[452,"深圳国税","440306752513861","深圳市鑫基通贸易有限公司","","","","","","","是","","",null,null,"是","","","","","","经核查，深圳市鑫基通贸易有限公司已走逃，来函发票已作失控发票处理，并移交稽查查处。无法核实来函货物交易的真实性及收付款情况\n"]
[453,"深圳国税","440306754257267","深圳市龙时代长盈科技有限公司","","","","","","","是","是","","","","是","","","","","","该企业08年已经走逃且被法院查封，并欠税7.41万元。已被认定为非正常户。"]
[454,"深圳国税","440306758602662","深圳市汉唐威电子科技有限公司","","","","","","","是","","","","",null,"","","","","","该企业已走逃，我科已作纳税监控处理。"]
[455,"深圳国税","440306771628621","深圳市宏邦柏安数码有限公司","","","","","","","","","",null,null,"","","是","","","","经实地调查，该企业没有生产设备及生产员工，由于企业会计人员不配合，不能提供相关资料，其进项环节的发票不能确定为虚假。\n"]
[456,"深圳国税","440306774138484","深圳市富鑫光电有限公司","是","","","","","","是","","","是","是","是","","","","","","该企业涉及虚开发票，已走逃，2008年1月认定为非正常户，现已移交稽查，尚未结案。\n"]
[457,"深圳国税","440306775583520","深圳市哥尼视听技术有限公司","","","","","","","是","","",null,"","","","","","","","该企业已走逃，无法核实上述交易，我分局已作非正常户处理。"]
[458,"深圳国税","440306781351224","深圳市源丰达国际贸易有限公司","","是","","","","","是","","",null,null,"是","","","","","","经实地核查,企业已不在注册地办公,已走逃,涉嫌虚开,已移交稽查."]
[459,"深圳国税","440307279378122","深圳市永利隆纸品有限公司","","","","","","","","","",null,"","","","是","","","","经实地核查，该公司2009年7月11日开具给景德镇市爱新礼品贸易有限公司的增值税专用票无法提供购销合同、订购单、送货单、运输单据及2009年相关帐本及凭证，无法核实该笔业务往来。\n"]
[460,"深圳国税","440307279592452","深圳思味特科技有限公司","","","","","","","是","","",null,null,"","","","","","","该企业已于2009年8月27日被我局认定为非正常户，因无法联系该企业，故上述业务情况无法核实。\n"]
[461,"深圳国税","440307732054549","深圳市恒强盛实业有限公司平湖分公司","","","","","","","是","","","","","是","","","","","","该企业已被法院查封，已做非正常户处理"]
[462,"深圳国税","440307738815783","深圳市庆煌贸易有限公司","","是","","","","","","","","是","是","是","","","","","","1、对本复函第一条说明如下：我辖区有注册纳税识别号440307738815783的企业名称为“深圳市庆煌五金制品有限公司”，属生产性企业，已于2009年3月25日经实地调查确定该企业现已未在注册地址生产经营并进行了非正常户确认；2、对本复函第二和七条函调回复“（无）虚开发票或伪造发票”和“（未）发生过虚开发票行为”说明如下：我辖区该公司所属期2009年3月增值税纳税申报所抵扣的异地海关代征增值税缴款书进项税额经发函核查已确定非对应海关开具，因此该公司对应当月抵扣的增值税进项为虚假的并以涉嫌虚开发票移交稽查"]
[463,"深圳国税","440307745167358","深圳市博通胜合贸易有限公司","","","","","","","是","","","","","","","","","","","1、该份发票的代码应为广州市的发票；\n2、该公司最后申报时间为20090302，已进行监控并认定非正常户；\n3、企业无法联系。\n"]
[464,"深圳国税","44030775253841X","深圳佳峰实业有限公司","","","","","","","是",null,"","","","是","","是","","","","该公司申报所属期至2006年4月份,2006年6月份走逃失踪,同时在2006年6月01日被暂停其一般纳税人资格,根据贵局需协查问题答复以下:1、该企业近两年未补办税务注销手续；2、不存在欠税、虚开行为；3、该公司经营管理不善，欠供应商货款，由法院查封、企业走逃失踪。\n"]
[465,"深圳国税","440307754279132","亚岱尔塑胶工业（深圳）有限公司","","","","","","","是",null,"","","","","","","","","","该公司申报至2008年10月份，2008年11月走逃失踪，同时在2008年11月01日被暂停其一般纳税人资格。该企业经稽查发现2006年至2008年9月期间存在利用虚开增值税专用发票抵扣进项税额的违法行为（详情可与深圳市国税局稽查局联系），企业走逃失踪。"]
[466,"深圳国税","440307761985481","深圳市圣泰实业有限公司","","","","","","","","","","","","是","","","","","","该企业已被法院查封。"]
[467,"深圳国税","440307763467688","深圳裕富鞋业有限公司","","","","","","是","","","","","","","","","","","","该企业由于生产经营不善，解散经营，于2008年8月取消一般纳税人资格并注销企业。\n"]
[468,"深圳国税","440307767561102","深圳市劲铭实业发展有限公司","是","是","","","","","是","","",null,null,"","","","","","","该公司原为生产企业，经营范围：兴办实业（具体项目另行申报）；手机电池不锈钢外壳的加工；五金配件、电子产品的加工（以上不含限制项目）；国内商业、物资供销业（不含专营、专控、专卖商品）；货物进出口、技术进出口（法律、行政法规禁止的项目除外；法律、行政法规限制的项目须取得许可后方可经营），因涉嫌虚开增值税专用发票和取得虚假海关完税凭证抵扣，我局已对该公司作暂停一般纳税人资格处理，并列入非正常户管理，现该公司已不在注册地经营，去向不明。\n"]
[469,"深圳国税","440307767571853","深圳市奥德嘉科技有限公司","","","","","","是","","","",null,null,"","","","","","","该企业已于2008年5月注销清算，全部票种都已经于4月8号缴销，经查该公司历史发票领用存明细并无440306314000114436此发票号码。并已于5月20日由平湖税务分局税源管理二科出具稽查结论。\n"]
[470,"深圳国税","440307775593171","深圳市浩普威电子有限公司","","","","","","","是","","","","","","","","","","","该公司于2008年6月初已走逃,我分局于2008年6月20日对该公司认定为非正常户,该公司没有欠税。\n"]
[471,"深圳国税","440307778768731","深圳市誉诚磊服饰有限公司","","","","","","","","","","","","","","是","","","","经实地核查，该公司在法定注册地址经营，会计核算不健全，不能提供2009年度的相关帐册，无法核实相关凭证等资料。\n"]
[472,"深圳国税","440307788320279","深圳市锐特尔精密模具有限公司","","","","","","","","","","","","","","是","","","","    1.经实地核查，该企业已经不在注册地经营；经电话联系，其工作人员称已迁往深圳市宝安区龙华镇，但未能核实这一信息；该企业并未办理税务变更登记手续。\n    2.由于经多次催告，该企业人员仍迟迟未提供相关发票凭证等资料，所以对其与昭盈进出口贸易有限公司此次交易中所涉及的发票的真实性，以及该公司的生产能力等生产经营情况无法核实。\n"]
[473,"深圳国税","510781196812239513","深圳市福田区太平洋安防通讯市场凌宝电子商行","","","","","","是","","","","","","","","","","","","该户是个体户，电脑CTAIS系统显示该户增值税发票为税务局代开的，其中发票代码号码440306417000046457的增值税专用发票比对金额不符，由于该户已办理注销，无法联系和查证。\n"]
[474,"广西国税","450327753701960","广西灌阳县精诚工艺制品厂","","","","","","","","","","","","是","","","","","","   \n  我辖区广西灌阳县精诚工艺制品厂开具给你辖区新世纪控股集团有限公司七份增值税专用发票可能存在税收违法行为，现已移交稽查部门进一步核查。\n"]
[475,"四川国税","511522669576634","南溪县南川工艺品有限公司","是","","","","","","是","","","是","是","是","","","","","","该企业已移送公安机关立案查处．"]
[476,"陕西国税","610925687990484","岚皋县佐龙织造厂","是","","","","","","","","","是","是","是","","","","","","我局正在对该企业进行立案查处，其购进业务进项税正在核查中。"]
[477,"甘肃国税","640104750812120","银川乐恒数码科技有限公司","","","","","","是","","","","","","","","","","","","该企业已在2009年4月28日办理了注销手续，所以无法核实这17份发票的真实性。\n"]
[478,"上海国税","310104703453479","上海可盈电子有限公司","","","","","","","","","","","是","","","是","","","","外购货物无发票,货物的真实性无法确认,核查异常\n"]
[479,"江苏国税","320200786304582","无锡凯思嘉信息系统工程有限公司","是","","","","","","","","","","","","","","","是","","支付货款方是中国外运江苏集团公司富昌公司，应付款单位要求，此张发票开至中丝进出口公司无锡有限公司。\n"]
[480,"宁波国税","330225736969527","象山海华经贸有限公司","","","","","","","","","","","是","","","","","","","象山海华经贸有限公司为商贸型企业。根据调查发现，该企业出售给浙江香溢进出口贸易有限公司的水产品在购入过程中存在违规使用农产品收购凭单的现象，现正在进一步处理当中。\n"]
[481,"江西国税","360925781465651","靖安县怡圆木业工艺厂","","","","","","","","是","","","","","","","","","","经核查，该企业收购发票进项税额存在虚开行为，此项销售给广东广新贸易发展有限公司业务涉及专用发票四张（360008214000287437、360008214000287438，360008214000287439、360008214000287846）销售额：362637.60  税额：61648.40\n"]
["说明："]
["1.本表所列出口退税审核特别关注信息根据出口货物税收函调系统2009年异常复函的情况生成。"]
["2.今后将在出口货物税收函调系统的复函中添加函调问题类别编码。"]
["3.非正常户(问题类别编码：070）包括企业走逃、失控等情形。"]
["4.供货企业正在被国家有关执法部门进行涉及增值税调查（问题类别编码：120）中，国家有关执法部门包括税务、海关、外汇管理、公安、检察院、法院等部门。"]
["5.供货企业财务或涉税资料不完整（问题类别编码：140）中包括企业无法联系，财务或涉税资料包括与出口货物税收函调货物相关的账簿、发票、收付款凭证、出入库单、运输单证等资料。"]
["6.供货企业实际销售的货物与增值税专用发票上的货物完全不同（问题类别代码：170）是指，销售的货物与发票的货物不是同一货物，不包括仅是名称或叫法的不一致。"]

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