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调整账务（简称调账）是指纳税人根据检查结论和处理决定,按照会计制度的规定,对存在问题的会计账目进行更正和调整。它是执行《税务检查处理决定书》的一项重要工作。 税务检查发现的偷税问题,一般都反映在会计报表、会计账簿、会计凭证等核算资料中。执行检查处理决定时正确地调整账务,可以纠正会计核算资料中的差错,保证会计核算的真实性、准确性,与税务管理资料保持一致,便于加强税收征管工作。
Adjustment of accounts (referred to as reconciliation) refers to the taxpayers in accordance with the conclusions of the inspection and processing decisions, in accordance with the provisions of the accounting system, the accounting problems of the current correction and adjustment. It is an important task in implementing the Decision on Tax Treatment and Disposal. Tax evasion tax evasion problems are generally reflected in the accounting statements, accounting books, accounting documents and other accounting information. Correctly adjust the accounts during the implementation of the inspection and handling decisions, which can correct the errors in the accounting data and ensure the authenticity and accuracy of the accounting, so as to be consistent with the tax management data and facilitate the strengthening of tax collection and administration.