目前,在一些企业的往来账户中,往往会有大余额的长期(指跨年度或一年以上)往来款项挂账,或者会出现往来业务异常频繁的情况,其中不乏存在诸多的涉税问题。本文谈谈当前企业往来账户中常见的一些涉税问题,并对如何强化企业往来账户的税收征管提几点对策。 At present, in some enterprises’ current accounts, there is often a large balance of long-term (referring to cross-year or more than one year) accounts linked to the current accounts, or frequent business irregularities, many of them tax-related problems. This article talks about some tax issues commonly encountered in the current business accounts, and how to strengthen the tax collection and management of the current accounts of the business to mention some countermeasures.