一般来说，企业会计纳税申报如发生误报、漏报、迟报，补缴税款。

Generally speaking, the enterprise accounting tax declaration such as the occurrence of false negatives and false positives, delaying the payment of taxes.

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对已办理出口退税的，外贸企业应在申报纳税当月向税务机关补缴已退税款。

If a foreign trade enterprise has obtained the export tax rebate, it shall pay the tax rebate to the tax organ in the current month that it files the tax return.

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