税务查帐,是税务机关落实税收政策,加强纳税监督,纠正错漏,确保国家财政收入的一项必要措施;也是促进企业改善经营管理,端正经营方向的重要手段。综合反映企业经营成果的利润指标,是所得税查帐的主要内容。只有抓住重点,对企业与核算利润有关的科目进行认真的检查,才能收到预期的效果。过去, Tax checking is a necessary measure for the tax authorities to implement the tax policy, strengthen tax supervision, correct mistakes and ensure the state’s financial revenue. It is also an important measure for enterprises to improve their management and correct their business operations. Comprehensive reflection of the profitability of business indicators, income tax audit is the main content. Only by grasping the key points and conducting earnest inspections of the enterprises in relation to the accounting of profits can we receive the expected results. past,