现行增值税的会计处理和报表列示方法，将企业的上交税金划分为“上交本月”和“上交上月应交未交”的两个部分，给实际工作带来困难。（１）企业在月底以前尚不知道本月是否有应交数及有多少应交数，此时如果上交了税金，究竟该列入哪一部分？如果硬要压到月底才进行帐务处理 The current value-added tax accounting and reporting methods, the business tax is divided into “this month” and “submitted last month should be submitted to pay,” the two parts of the actual work to bring difficulties. (1) Before the end of the month, the company still does not know whether there are any payables and the number of payables this month. At this moment, if the tax has been paid, which part should be included? If hard pressed to the end of the accounting process