国税稽查工作亟待解决的几个问题一、实施稽查补缴增值税款后的调整帐目问题在稽查工作中，我们发现许多企业在补缴税款后不调整帐目。由于增值税的帐目连续性强的特点，不调帐，就造成表面多缴或正常缴纳税款，充当了帐面的应纳税款，造成新的偷税。解决该问题的措施：（... Issues to be Solved in the Inspection of the State Tax I. Problems in Adjusting the Accounts After the VAT Reimbursement Is Examined In the inspection, we found that many enterprises did not readjust their accounts after paying the tax. Due to the continuity of the VAT account, non-account reconciliation has resulted in overpaid or normal tax payments on the surface and tax payable as a book, resulting in a new tax evasion. The solution to the problem: (...