在医学上有“望、闻、问、切”之说，根据几年来的检古工作．3丈“四诊”法也可用在对纳税人的纳税检查上。“望”即看，对纳税人的经营场地及经营规模要亲临现场进行调查，尤其要注意观察大中型企业有无新增固定资产项目等。“闻”即听，常言“说者无心，听者有意”。留心听自 In medicine there is “hope, smell, ask, cut,” said, according to years of archeology work. 3 Zhang “four clinics” method can also be used in taxpayers tax inspection. “Look” that is, the taxpayer’s business premises and scale of business to be personally on-site survey, with particular attention to observe the medium and large enterprises have no new projects such as fixed assets. “Smell” means listening, saying “the speaker is unwilling, the listener is interested”. Carefully listen to yourself