实务中,稽查人员和企业财务人员会对同一涉税业务产生不同认识,税企之间产生纠纷。本文介绍了SY公司通过税务听证和行政复议解决涉税纠纷的案例,分析了税企双方争议的关键问题,进而提出企业在面临涉税纠纷时,要依据相关法律法规,关注税务稽查过程中保障自身权益的环节,在接受税务稽查或提出听证复议前要做好准备工作。 Practice, auditors and corporate finance staff will have a different understanding of the same tax-related businesses, tax disputes between enterprises. This article introduces the case of SY company settling tax dispute through tax hearing and administrative reconsideration, analyzes the key issues of tax dispute between the two parties, and then points out that in the face of tax dispute, the enterprise should pay attention to the guarantee in the process of tax inspection according to relevant laws and regulations Their own rights and interests of the link, before accepting tax audits or reconsideration of the hearing to be prepared.