增值税是以商品生产流通环节的增值额为征税对象的一种流转税。因而掌握企业的进货、销货、存货情况是增值税查帐的关键。隐瞒销售收入及多报进项税额，是企业经常使用而且偷漏税差额较多的两种偷漏税方法。针对这两种偷漏税情况，我们总结出一种简易、快速、准确的查帐方法，? Value-added tax is a kind of turnover tax which is the object of taxation with the added value of the circulation of commodity production. Thus grasp the business of stock, sales, inventory situation is the key to value-added tax audit. Conceal the sales revenue and over-reporting input tax, is often used by enterprises and tax evasion difference between the two tax evasion methods. In view of these two cases of tax evasion, we summarize a simple, fast and accurate audit method?