往来账款是企业在采购与销售业务中发生的应收、应付、暂收、暂付款,是企业资产、负债的一个组成部分。随着企业规模的扩大,往来款项逐渐增多。另外,由于企业财务及经营管理上的原因,许多不属于往来账款的其他经济事项,也体现在往来账款中,其结果也造成往来款的增加。近年来,随着外部检查对电网企业的关注,往来款项余额的大幅递增也增加了纳税风险。 Current accounts are receivables, payables, temporary receipts and temporary payments that occur in the business of purchasing and selling businesses and are an integral part of the assets and liabilities of the enterprise. With the expansion of business scale, contacts have gradually increased. In addition, due to the financial and management reasons of the enterprise, many other economic issues that are not current accounts are also reflected in current accounts, resulting in an increase in current and future accounts. In recent years, with the external inspection of the power grid companies concerned, the substantial increase in the balance of contacts also increased tax risk.