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(三)计算机稽核子系统 1.增值税计算机稽核子系统的概念 增值税计算机稽核子系统主要是进行发票信息稽核和申报信息稽核。该系统可以及时发现购货方申报抵扣但销货方未申报纳税的增值税专用发票,并动态监测企业纳税情况。
(C) computer audit subsystem 1. The concept of value-added tax computer audit subsystem Value-added tax computer audit subsystem is mainly for invoice information audit and reporting information audit. The system can promptly find the buyer to declare a deduction but the seller did not declare the tax VAT invoices, and dynamic monitoring of corporate tax.