随着企业改制,个体私营业户增多,纳税人收入不入账偷税现象增多。笔者结合实践,谈一些如何通过税务稽查查出账外账的思路。 1.从关联单据入手,发现偷税线索。主要查“一票两单”。“一票”即指运费发票,产品购销与交通运输紧密关联,按税法规定,企业的运费发 With the restructuring of enterprises, the number of private individuals and private businesses has increased, taxpayers’ incomes have not been recorded and tax evasion has increased. The author combines practice, talk about how to find out through the tax audit book accounts of the idea. 1. Start with the associated documents and find tax evasion clues. The main check “one vote two single.” “One vote” refers to the freight invoices, product marketing and transportation are closely linked, according to tax law, the company’s freight hair