摘要
税务稽查后的账项调整,主要有两种方法:一是调帐并作补税的财务处理;二是不调帐,只作补税的财务处理。
There are two ways of checking accounts after taxation investigation. One is paying the dodged tax with shifting accounts, and the other is paying the dodged tax without shifting accounts.
出处
《贵阳学院学报(自然科学版)》
2003年第4期40-42,共3页
Journal of Guiyang University:Natural Sciences
关键词
税务稽查
账项调整
taxation investigation, checking accounts.