贵刊1998年D月刊登了《补税后应注意帐务调整》一文，我认为有一提法不准确，特写此文。该文例2：“对莱纳税单位上年度1～12月的纳税情况进行稽查，查补城建税10000元，查补企业所得税30000元”的调整，“只能围绕‘利润分配’科目进行”，我认为不正确。其理由如下：一是按照 Published in August 1998 your magazine “pay the tax should pay attention to the adjustment of a” article, I think there is a reference is not accurate, this article features. The text of Example 2: “Adjustments to the tax payment situation of Lena tax units from January to December of last year to make up the urban construction tax of 10,000 yuan and the investigation of corporate income tax of 30,000 yuan” can only be conducted around the ’profit distribution’ I think it is incorrect. The reasons are as follows: First, follow