《纳税检查》是一门集财政税收理论、财务会计方法和查帐技巧为一体的综合性学科。它不仅涉及面广,政策性和技术性强,更重要的是实践性强,是财经院校税收专业的重点课程。随着税务代理制度的推行,税务检查工作任务会更大,要求会更高。因此必须重 The “tax inspection” is a comprehensive discipline that integrates fiscal taxation theory, financial accounting methods, and auditing techniques. It not only covers a wide range, is highly policy and technical, but also more important is the practicality. It is a key course for taxation professionals in financial institutions. With the implementation of the tax agency system, the task of tax inspection will be greater and the requirements will be higher. Therefore must be heavy