在稽查实践中，往往存在只注重查帐补税，而忽视对所补税款进行调帐的问题。没有把调帐工作当作稽督工作必不可少的环节来抓，这是非常错误的。江西省赣州地区国税局在抓“两税”收入的过程中，发现很多企业“应交税金”长期出现巨额红字，深究原因，很重要的一个方面就是对税务机 In the practice of inspection, there often exists the problem of paying attention to the recovery of accounts only while ignoring the adjustment of the taxes paid. It is very wrong to dismiss the account transfer work as an indispensable part of the inspectorate work. In the course of grasping the income of “two taxes”, the Internal Revenue Service of Ganzhou Prefecture, Jiangxi Province, found that many enterprises have a huge amount of redscripts on their taxpayers for a long period of time. One of the most important aspects is that tax authorities