据调查，目前一般纳税人中账证不健全情况较普遍，有的甚至仅设单一的总账进行核算。如某企业一直不进行“原材料”和“产成品”的进出库核算，账外销售偷税，仅增值税一项即达近十万元；会计核算流于形式。笔者认为，税务部门不仅要重视“以查促管”、“以查促收”工作，更应 According to the survey, the taxpayers in the current accounts of imperfect accounts more common, and some even only a single general ledger accounting. Such as an enterprise has not carried out “raw materials” and “finished products” out of the library accounting, tax savings tax sales, only a value-added tax is nearly one hundred thousand dollars; accounting is a mere formality. The author believes that the tax department should not only attach importance to “check and promote”, “to check and accept” work, but also should