税务机关对纳税人实施税务检查后，应督促纳税人对查补税款及时调账，将查补税款记入“应交税金—一应交增值税”账户的贷方，入库时，会计核算为“应交税金—一应交增值税”账户的借方。如果不及时调整补税所涉及的经济事项的会计处理，就会影响借、贷方对比金额和结算结果，? After the tax authorities conduct tax inspections on taxpayers, taxpayers should urge the taxpayers to make timely adjustments to the taxpayers ’checks and recuperation, record the taxpayers’ surrenders to the account of “tax payable - a VAT payable” account, Accounting for the “tax payable - a VAT payable” debit account. If we do not promptly adjust the accounting treatment of the economic issues involved in the reimbursement, it will affect the amount of borrowing and lending and the settlement result.