目前 ,关于纳税检查的会计处理论述主要集中在会计年度内。然而 ,实际工作中更多的是跨年度的纳税检查。跨年度纳税检查的会计处理有许多内容不同于会计年度内。本文就此进行初步探讨。跨年度纳税检查会计处理应把握的基本原则是 :增值税一般应通过“应交税金———增值税检查 At present, the accounting treatment of tax inspection is mainly concentrated in the fiscal year. However, more practical work is the cross-year tax inspection. There are many different aspects of accounting for cross-year tax checks that are different from the fiscal year. This article carries on preliminary discussion to this. Cross-annual tax inspection Accounting treatment should grasp the basic principle is: VAT should generally pass the "tax payable --- VAT inspection