中心辐射式查账法就是税务检查人员以会计科目为中心 ,对一个会计科目借方对应的所有贷方会计科目以及该会计科目贷方对应的所有借方会计科目的记账凭证、汇总凭证和账簿进行审查和监督 ,促使纳税人全面履行纳税义务的一种查账方法。这样的查账方法具有以下的几个特点 :１ .全 Center radiation audit method is the tax inspectors to account as the center, for all debit accounts for an accounting debit account and all the debit accounts corresponding to the accounting book accounting vouchers, summary vouchers and books review and supervision , To urge the taxpayer to fully fulfill the tax liability of a checking method. This check method has the following characteristics: 1