日常的税务稽查中,企业虚增销售,空挂应收账款而虚增利润以获取非法利益;或者销售收入不入账,作应付账款或预收账款隐瞒利润以偷逃税款的情况屡见不鲜。笔者将工作中实际做法的一些拙见罗列于后,以供借鉴。一、应收账款的检查应收账款是企业因销售商品、产品或提供劳务等而形成 In routine tax inspections, it is not uncommon for enterprises to inflate sales, inflate receivables and inflate profits to gain illegitimate profits; or sales proceeds are not recorded, accounts payable or advances received to conceal profits to evade taxes. I will put some humble work on the practical approach listed in later, for reference. First, the accounts receivable check Accounts receivable is the business for the sale of goods, products or services provided to form