《税务检查财务调帐通知书》（以下称“调帐通知书”）是税务机关依法对纳税人进行检查，发现纳税人的财务帐务处理不符合税法规定或计税错误等问题时，用于要求纳税人作财务调帐的文书．从其本身的作用上看它属于税务机关依法对纳税人作出处理的文书，从其实质上看它是税务处 “Notice of Financial Inspection of Tax Inspection” (hereinafter referred to as “Notice of Adjustment of Payment”) When a tax authority inspects a taxpayer in accordance with the law and finds that the taxpayers’ financial accounts are not in compliance with tax laws or tax errors, In the taxpayer for financial adjustment of the instrument. From its own role, it belongs to the tax authorities to deal with taxpayers in accordance with the law instruments, in essence, it is the tax office