浅谈存货项目的税务稽查

On the Tax Check to the Stock Item

存货属于企业的流动资产,所涉及的主要业务贯穿于企业经营全过程,既是税务稽查的重点,也是难点。存货项目的税务稽查尤其要注意审查企业会计存货核算制度与税法规定存在的差异,是否在纳税时进行了有效调整;对存货进行分析性审核,找出纳税人税收舞弊的易发领域,再运用相应制度对企业制造成本、存货数量和存货计价的真实性进行审查。

The stock is the current assets of enterprises. The business related to it exists the whole process of managing. The stock is both the important item and the difficulty item of tax check. It is necessary to notice the differences between the enterprises＇ stock assess system and the tax regulation and whether do the effective adjustment in pay tax or not. We should do the analytical check, find out the fields easy to happen the tax revenue irregularities, and then apply the reldted system to check the enterprises＇ manufacturing cost, stock quantity and the stock price.