在所得税汇算检查中，税务人员常常发现有些涉税项目的应计额与账面上实计额存在差异（以下统称“查获额”），由于这些涉税项目中有的项目涉及到其他几个不同的成本项目，如果查获额不在这几个成本项目中进行分摊，将会影响到所得税额的计算，从而影响最终利润。如企业存在大 In the settlement of income tax, tax officers often find that some tax-related items have different amounts of accounting (hereinafter referred to as “seizures”) from the actual amounts on the books of the tax-related items. Since some of these tax-related items involve several others Different cost items, if the seizure is not in these several cost items to be assessed, will affect the calculation of income tax, thus affecting the final profit. If there is a big business