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税收的会计、统计报表是税收工作整个过程的反映。加强对这些报表的审核是很重要的一项工作。怎样审核报表呢?一般分为三个步骤,即:初审、技术审核和逻辑审核。初审,就是把所要审核的报表项目查一番,看规定的各项指标,各个数字是否填报齐全,是否有明显的差错。这是审核工作的第一步。有些差错,不需要动算盘,动笔墨,只须稍微分析一下,就能看得出来。譬如说,工商各税统计表中,某一单位某一个月缺商业零售税额;屠宰税每头猪的平均税额超过三元等。如果审核的同志对价格、单位税额以及所辖范
Tax accounting, statistical reporting is the reflection of the whole process of tax work. Strengthening the review of these statements is a very important task. How to audit the report? Generally divided into three steps, namely: the first instance, technical and logical review. First instance, that is, to check the statements of the project to be checked to see the provisions of the indicators, whether the various figures filled in, whether there are obvious errors. This is the first step in the review process. Some mistakes, do not need the abacus, moving ink, only a little analysis, you can see. For example, in the statistic tables of business tax, a certain unit lacks commercial retail sales for one month; the average tax on slaughtering taxes per pig exceeds three yuan. If the comrades reviewed the price, the amount of tax and its jurisdiction