According to the tax assessment management approach "and" law of the people's Republic of China on tax levy and management law "provisions, the tax authorities in tax assessment interviews in the process of the transfer of the business books, access to information, in tax inspection can be approval of the Commissioner of Inland Revenue at or above the county level, the transfer of nano tax books are examined.
Financial work is bound to be errors, the tax authorities to check the errors found, such as the impact of the profits of the year, it is to assume the responsibility of the tax. If the company itself is a loss. After the income, cost of error correction, the company becomes profitable, then it belongs to pay less in taxes, according to the law, can cure a "tax evasion".
If correct, the company is still a loss, did not lead to companies pay less tax, just belong to false tax basis cannot be punished according to the tax evasion. So, less accrued income, more than total cost is not necessarily the tax evasion.