| 单词 | Desk audit |
| 释义 | 案頭審計 An audit which checks the tax returns of taxpayer. A desk audit is conducted by way of interview with the taxpayer. The taxpayer is requested to produce receipts or other documents to support disclosures in the taxpayer’s tax return. Desk audit is contrasted with field audit which is conducted at the taxpayer’s business premises by the officers of the Inland Revenue Department. 核對納稅人的報稅表的審計。案頭審計通過與納稅人會面的方式進行。納稅人會被要求提供收據或其他文件以證明他在報稅表所披露的證據。案頭審計與實地審計有別，後者由稅務局人員在納稅人的營業處所進行。 |
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