商城县审计局在对该县2013年度地方税收计划执行审计中,紧密结合实际,注重从审查地税征管系统“三本台账”入手,核查税收政策执行中是否存在不征、缓征、少征、免征税款情况,杜绝审计盲区,不仅有效地提高了审计的针对性和覆盖面,还缩短了审计时间,提升了效率。一是审查发票领购台账。查看是否登记了发票领购人的有效身份证件并如实填写身份信息,是否符合《发票管理办法》领购发票的相关规定,发票领购的日期、 Shangcheng County Audit Office in the county 2013 annual local tax plan implementation audit, closely with the actual focus on review from the local tax collection and management system “three books ” to check whether the tax policy implementation is not levy, mitigation, less Levy taxes and exemption from taxes and put an end to the audit blind spots. This not only effectively improves the pertinence and coverage of the audit, but also shortens the audit time and enhances the efficiency. First, review the invoice purchase ledger. Check whether the registration of the valid invoice buyer identity card and truthfully fill in identity information, whether the “Invoice Management Measures” invoices relevant provisions of the invoice acquisition date,