利用往来账隐藏收入、分解收入、转移收入是不少不法企业偷逃税的常用手段。税务人员在实施检查时,应该把握三大要素:一是将纳税人的“应收账款”、“应付账款”、“其他应收款”等往来账户的内容与有关会计凭证和产品销售合同相核对,审查纳税人有没有将已实现的销售收入长期挂 The use of current account hidden income, break down income, transfer of income is a common means of tax evasion of many unscrupulous businesses. Tax inspectors should carry out the inspection in three main elements: First, the taxpayer’s “accounts receivable”, “accounts payable”, “other receivables” and other current account content and related accounting documents and product sales Check the contract phase, review taxpayers have not achieved long-term sales revenue linked