随着近年来税收征管改革的不断深入,稽查在税收征管中的位子越来越重要,但稽查人员在查帐过程中,能否及时准确地捕捉到偷、欠税的疑点,在很大程度上取决于稽查人员是否有一个科学的稽查思路,本文就稽查人员在查帐过程中如何确定科学思路谈一点体会.一、确立科学的假设观念 With the continuous deepening of tax collection and administration reform in recent years, the seat of auditing in tax collection and administration becomes more and more important. However, in the course of auditing, auditors can catch the suspicion of stealing and arrears in a timely and accurate manner. Depends on whether the inspectors have a scientific inspection idea, this article on the inspectors in the audit process how to determine the scientific thinking about some experience .First, the establishment of a scientific concept of assumptions