目前,统计报表中的“本年应交增值税”(或本期应交增值税)指标有“三最”,一是专业统计报表审核中最令人头痛;二是统计执法检查中差错最多的指标之一;三是企业统计人员反映理解难度最大。因“应交增值税”指标统计口径与财务口径不同,近年经常看到刊载有关“应交增值税”指标填 At present, there are “three most” indicators of “current year VAT payable” (or current value-added tax payable) in the statistical report. First, the most serious headache in the examination of professional statistical reports is that the second one is that there are the most errors in the statistical law enforcement inspection One of the indicators; Third, business statisticians reflect the most difficult to understand. Due to the different statistical caliber and financial caliber of indicators of “value added tax payable”, in recent years, it is often seen that the index of “value added tax payable”