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jian yi zai shui shou jian cha zhong tui guang shi yong shui wu ji cha zhang wu diao zheng tong zhi shu
Author(s): 
Pages: 44-46
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  账务调整税务稽查纳税人税务机关税收检查应交增值税会计核算推广使用进项税财会人员;
Abstract: 建议在税收检查中推广使用“税务稽查账务调整通知书”□周玉亮“税务稽查账务调整通知书”,(以下简称“账务调整通知书”)是税务机关对税务检查时发现的有关影响税收的错误账务处理,通过书面形式通知纳税人如何调整错账,纳税人据此调账,并将调账情况反馈给税务机关...
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