税务查帐是一项政策性强、涉及面广,既细致又复杂的业务工作。税务专管员要做好这项工作,必须依靠党的领导,依靠群众,注意工作方法。除此而外,在未下户查帐前,还必须做好查帐的准备工作。它可以使我们把握检查的重点,有的放矢,少走弯路,收到事半功倍的效果。比较大的企业,它的纳税环节比较复杂,使用的税率较多,需要组织一个小组进行检查,这就更需要把准备工作做好,以利检查工作的进行。查帐前准备工作的主要内容有哪些?第一,学习文件,熟悉法令。搞好税务查 Tax accounting is a policy-oriented, involving a wide range of both meticulous and complicated business. Tax administrators should do this work well, must rely on the party’s leadership, rely on the masses, pay attention to working methods. In addition, before the next household check, you must also do a good job checking accounts. It allows us to grasp the focus of inspection, targeted, less detours, receive a multiplier effect. Larger enterprises have more complicated tax payment procedures and more tax rates. They need to organize a small group to carry out inspections. This will make the preparations even more necessary to facilitate the inspection. What are the main content of preparatory work before check? First, study documents, familiar with the decree. Do tax inspection