最近我们对一些企业的纳税申报情况进行稽核时发现不少企业钻轧账期的空子销售收入提前轧账有的号就关了账而进项税额却滞后轧账总要拖到月底轧账期的不统一使人为调节本月的应纳税款成为可能这也是当前一些企业负申报低税负申报的原因之一根据税法... Recently, we found that when we conducted some tax audits on some enterprises, we found that many enterprises did not have the time to write off their books. The sales revenue was rolled off ahead of schedule. The number of the accounts was closed and the input tax was delayed. The end of the month  rolling account of the non-uniform  man-made adjustments to this month’s tax liability possible  This is also some of the current corporate negative reporting  low tax reporting one of the reasons  tax law ...