益融立业一般规模较大务核管水平较高，会计科巨如果不进行深入细致的愤难发现真存在的税务违法笔者根据实际工作，精益常用偷税手段及机查方法下，供参者。一、未按权责发生制原则将应收利息纳入当期损益核算,少缴营业税、企业所得税财政部财商字（1998）302号文件规定：“应 Yifeng career larger scale nuclear management higher level of nuclear, accounting giants if you do not conduct in-depth and meticulous anger found that there is a real tax fraud According to the actual work of the author, lean commonly used tax evasion and search methods for the participants. First, not according to the principle of accrual basis The interest receivable should be included in the current profit and loss accounting, less business tax, corporate income tax Treasury words (1998) No. 302 documents: "should