账务调整,是指纳税人根据财务会计制度就审计、税务等执法机关的处理意见,对错账及产生偷逃税的账务进行必要的调整。账务调整的主体是纳税人。但由于纳税人对处理决定和财会制度、税法规定并未完全理解,或虽了解,但为既得利益,这次补,下次抵(退),达到再次偷税目的,而不能正确调账或不调账的现象较为普遍,因此,税务稽查人员应及时监督和辅导纳税人进行账务调整,以巩固稽查成果,防止明征暗退。下面,请看一例:[例]日常检查某增值税一般纳税人当年度账簿,发现该企业“平价”调拨给关系户一批原材料,未作销售处理。已知该企业采用“表结法”计算损益,企业对该笔业 The adjustment of accounts means that the taxpayers make the necessary adjustments to the wrong accounts and the accounts that incur tax evasion in accordance with the handling opinions of the law enforcement agencies such as auditing and taxation according to the financial accounting system. The main accounting adjustment is the taxpayer. However, due to the taxpayers’ decision on handling and the accounting system, the tax law does not fully understand or understand although it is vested with the benefit of this supplement and the next arrival (refund) Therefore, the tax inspectors should supervise and coach the taxpayers to adjust the accounts in time so as to consolidate the inspection results and prevent the expropriation from being ejected. The following, look at an example: [Example] daily inspection of a VAT general taxpayer when the book, found that the enterprise “parity ” to allocate a batch of raw materials to the client, not for sale. Known to the enterprise using “table ” calculation of profit and loss, the business of the pen industry