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　　详细剖析两个企业补税案例，也能一定程度上消除上述担忧。枝江酒业之所以被要求补缴8500万元消费税，直接原因是审计部门发现问题，税务部门据此执行。　(　)　(　)除(chu)了(le)常(chang)规(gui)套(tao)路(lu)，(，)业(ye)内(nei)也(ye)有(you)一(yi)种(zhong)被(bei)称(cheng)为(wei)“(“)挂(gua)单(dan)”(”)的(de)退(tui)保(bao)黑(hei)产(chan)。(。)即(ji)，(，)通(tong)过(guo)诱(you)骗(pian)投(tou)保(bao)人(ren)将(jiang)原(yuan)保(bao)单(dan)退(tui)保(bao)后(hou)购(gou)买(mai)新(xin)保(bao)单(dan)，(，)将(jiang)新(xin)保(bao)单(dan)“(“)挂(gua)单(dan)”(”)在(zai)新(xin)业(ye)务(wu)员(yuan)名(ming)下(xia)，(，)骗(pian)取(qu)公(gong)司(si)奖(jiang)励(li)。(。)

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张成基