Generally, the accounts of the last three years should be checked in the bankruptcy liquidation of an enterprise, and the specific situation needs to be determined according to the enterprise's own situation. If the tax authorities receive the taxpayer's bankruptcy report or the people's court's bankruptcy application acceptance notice or learn that the taxpayer is bankrupt by other means, they should declare their tax claims to the people's court according to law and participate in bankruptcy liquidation within the prescribed time limit, and generally do not conduct tax inspections due to bankruptcy liquidation.