税务检查是税务机关的一项重要的经常性的工作，检查中发现的问题是多种多样的，但因帐务处理的错误而造成的偷逃税占较大比重。如果只重检查而不注意监督指导企业对错帐进行调整，势必会导致下一时期的连锁错误，容易造成虽然补缴了税款，但补缴的税款在其下一纳税期内抵扣的 Tax inspection is an important regular work of the tax authorities. The problems found during the inspection are varied. However, the tax evasion caused by errors in accounting treatment accounts for a large proportion. If only re-check and not pay attention to supervision and guidance of enterprises to adjust the wrong accounts, will inevitably lead to the next period of the chain of errors, likely to cause despite the payment of taxes, but the paid tax deductions in the next tax period of