应上交及应弥补款项清算表(以下简称应上交款项表)是反映企业的各项税金及附加费交纳情况的月.季、年报。实行新税制以后,增值税的计算方法和有关规定发生了较大的变化,按现行的“应上交款项”表的编制方法已很难适应企业实际情况的需要,尤其在企业大量欠税和购销业务不稳定的情况下,根本无法真实反映企业的税金交纳情况,给报表阅 The accounts payable and the balance sheet that should be made up (hereinafter referred to as the “payment sheet”) are monthly, quarterly and annual reports that reflect the company’s payment of taxes and surcharges. After the implementation of the new tax system, the method of calculating value-added tax and related regulations have undergone major changes. According to the current method of preparation of the “payments due” form, it has been difficult to adapt to the needs of the actual situation of enterprises, especially in the case of large amounts of tax owed by enterprises. In the case of instability in the purchasing and selling business, it is impossible to truly reflect the tax payment status of the company and give the report