(1) Audit method: refers to the relevant policies and business management documents and files formulated by tax authorities at all levels and local governments according to the unified national tax laws, regulations and systems.

(2) Check method: it is to compare, verify and check the accounting records or materials related to tax collection and management.

(3) Comparative analysis: it is a comprehensive analysis of some digital data related to tax collection and management.

(4) Extension method: it is a method to judge the work of the tax department or further discover problems through visual inspection of the units involved in the tax collection and management activities of the tax department.

Therefore, the main audit method used in the audit of tax plan completion is (comparative analysis method).

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