在税收征管实践中，对有季节性采购行为的企业，如木材加工、农产品加工、纺织等行业的企业，往往从保持税收收入平衡的角度出发，实施均衡入库的方法。但是，在近期我局组织的以核实欠税为目的税收检查中，却发现这样一个突出问题：均衡入库方法极易漏征税收。对企业而言，因 In the practice of tax collection and administration, enterprises that have seasonal purchasing behavior, such as wood processing, agricultural product processing, and textile industries, often implement a balanced warehousing approach from the perspective of maintaining a balanced tax revenue. However, in recent tax inspections organized by our bureau for the purpose of verifying the tax arrears, one such prominent problem was found: the method of balanced warehousing can easily levy taxes. For businesses, because