摘要
纳税检查后如有补税,企业不但要补税,而且还要对原账簿进行调整。目前很多企业只知道如何补税,而不知如何调整账簿,本文讲述了调账的原则及意义、增值税检查的补税环节以及账务调整方法。
If evaded tax has to be paid after inspection, the enterprise is amenable not only to do so, but to regulate the original book. By now, many enterprises know how to do the former instead of the latter. The paper approaches the principle ＆ significance of account regulation as well as details in paying evaded value- added tax ＆ measures of book regulations.
出处
《东北电力学院学报》
2005年第5期16-20,共5页
Journal of Northeast China Institute of Electric Power Engineering
