本刊从这一期开始,将陆续刊登武汉市江汉区税务局编写的税务查帐知识专题讲座,供基层税务干部学习参考。一、税务查帐的意义税务查帐,又称纳税检查,是税务机关贯彻税收政策法令,监督纳税人正确及时履行纳税义务,保证国家财政收人的一项经常性业务工作。我国的税收,当前主要来自国营 Articles from the beginning of this period, will be published in Wuhan Jianghan District, the Inland Revenue Department prepared the tax audit knowledge lectures for tax officials at the grassroots level for reference. First, the significance of tax audit tax audit, also known as tax inspection, is the tax authorities to implement tax policies and ordinances, taxpayers to oversee the correct and timely fulfillment of tax obligations to ensure that the state revenue a recurring business. Our country’s tax revenue is mainly from state-owned enterprises