北京市国家税务局为解决同期资料审核过程中存在的标准不规范、尺度不统一、质量不一致等问题,探索通过“化零为整、化分为合、化学为用”三项措施,全面规范同期资料审核的流程及模式,形成了同期资料审核的“北京模板”。一是化零为整。长久以来,各地税务机关一直希望能有一个规范统一的同期资料审核手册或模板,以便明确业务环节和流程,提高工作效率。作为北京市专业从事国际税收管理的第二直属分局,在总结往年审核 In order to solve the problems of nonstandard standards, inconsistent standards and inconsistent standards in the data review process of the same period, the State Taxation Bureau of Beijing Municipality explores the three measures of “ Completely standardize the process and mode of data review over the same period and form a ”Beijing template" for data review of the same period. First, zero for the whole. For a long time, the tax authorities all over the country have always hoped that there will be a standardized and unified data review manual or template in order to clarify business processes and processes and improve work efficiency. As the second branch of Beijing Municipality specializing in international tax administration, in reviewing past years