在税收征管实务中，很多税务人员不注重税务检查的事前准备工作，认为它是无关紧要的。最有效的方法还是到企业直接查账。真实，这是一种误解。税务检查的事前准备工作应当成为税务检查必不可少的步骤，原因有四：1税务人员检查的往往是企业一段时间的纳税资料，是企业整个财务 In the tax collection and management practice, many tax officials do not pay attention to the preparatory work for tax inspection, and regard it as irrelevant. The most effective way is to check the business directly. True, this is a misunderstanding. The preparatory work for tax inspection should become an indispensable step in tax inspection for four reasons: 1 tax inspectors often check the enterprise for a period of time tax information is the entire enterprise financial