在对工业企业的财税检查中,大多重视擅自购买控购商品,擅自扩大成本开支范围,提高开支标准,乱支费用,乱摊成本,乱列营业外支出,任意冲减利润,利用往来帐户私设“小金库”蓄水备荒”,偷漏税收……等。对这些违纪行为重点检查,非常必要,这是无可非议的。 In the fiscal and taxation inspections of industrial enterprises, most of them attach importance to arbitrarily buying and controlling commodities, expanding costs and scope without authorization, raising expenditure standards, overspending expenses, undiscounting costs, misrepresenting non-operating expenses, arbitrarily reducing profits, and using current accounts. Set up a “little treasury” for water storage and reclamation, and leak tax revenues...etc. It is absolutely necessary to examine these disciplinary violations in a focused way.