税务稽查人员发现，许多小规模纳税人在财务资料处理上存在问题，诸如：有的业户经营相当红火，账面反映的销售额却明显偏低，单从账面上又看不出问题；有的没有进货发票，税务人员对其进货无据可查，也无法对其库存进行实地盘点；有的大部分商品购销不入账，造成资金体外循环 Tax inspectors found that many small-scale taxpayers have problems with the processing of financial information, such as the fact that some tenants are booming and the sales reflected in the accounts are obviously low, and problems can not be seen on the books alone. Some There is no purchase invoice, the tax officers no evidence of its purchase, nor its stock inventory on the spot; some do not account for the purchase and sale of goods, resulting in extracorporeal circulation