增值税纳税检查清仓盘库不可少王康宁随着增值税征管力度的不断加大，在进行增值税纳税检查时，应重视清仓盘库。例１，某空调专卖店，１９９５年初开业，检查时发现一直到年底，其“应交税金———应交增值税”科目始终为借方余额，经过对增值税专用发票的开具等情况的检... Value-added tax inspection clearance inventory essential Wang Corning With the continuous increase of the collection and management of value-added tax, VAT inspection, should pay attention to liquidation inventory. Example 1, an air-conditioned specialty stores, opened in early 1995, the inspection found until the end of the year, the "tax payable --- --- VAT should be subject always debit balance, after the issuance of special invoices for value-added tax and other inspection ...