我们在对纳税人进行增值税纳税检查时 ,对企业的往来帐和库存情况十分重视。但对纳税人生产成本核算中隐藏的深层次的问题往往不容易发现。例如在对某铝型材制造厂检查时发现 ,该企业生产成本中“熔铸车间”列支一项其他直接费 ,经检查传票发现 ,是红字冲票 ,把废型材从产成品 When we conduct tax inspection on taxpayers, we attach great importance to the current accounts and inventory of the enterprises. However, the deep-seated problems hidden in the taxpayers' production cost accounting are often not easily found. For example, in an aluminum factory inspection found that the cost of the production of “casting shop” listed in a direct other costs, the inspection summons found that red letters, the waste of finished products from the finished product