近几年.我们在财务大检查中.发现一些单位在对“临时经营税票”的审核上.未能严格把关。结果导致不该付的款付了.不属于企业开支的挤入了产品成本.从而使企业和国家蒙受了很大的损失.造成这种现象的主要原因.一是税务部门与企业财会部门缺乏衔接,二是企业财会部门忽视了对原始单据的审核。因此.应从下述两个方面入手.加强对“临时经营税票”的审核工作:一方面是税务部门在开具的税票上注明作为纳税依据的原始凭证张数.持票 In recent years, we have made great financial inspections and found that some units are failing to strictly control their audit of the “temporary operating tax stamps.” As a result, the money that should not be paid was paid in. The cost of products that did not belong to the enterprise expenses pushed the enterprises and the state tremendously. The main reasons for this phenomenon are as follows: First, the lack of tax departments and enterprises’ accounting departments Convergence, the second is the corporate accounting department ignored the audit of the original document. Therefore, we should start from the following two aspects: We should strengthen the audit of the “temporary operating tax stamps”: on the one hand, the tax authorities shall indicate the original vouchers on the issued tax stamps as the basis for tax payment.