近日，我们对某律师事务所进行纳税检查发现，该所利用年度结转时变更帐项内容，把“其他应付款——单位来款”变成“其他应付款——应付个人款”，再以个人借款名义把支付给律师的工资、奖金挂在“其他应收款”，然后进行兑冲，以此隐瞒收入，截留利润，偷逃税款，涉及金额 21 Recently, we conducted a tax examination for a law firm and found that when it made changes to its accounts during the carry-over of the year, “other payables - unit advances” were changed to “other payables - payable to individuals” and then In the name of personal loans paid to lawyers wages, bonuses linked to “other receivables”, and then against the exchange, in order to conceal income, retained profits, tax evasion, involving the amount of 21