【中文版】

坐支现金是指企业将取得的现金收入直接用于支付现金开支，而不经过企业库存现金的过渡。这种行为通常出现在企业现金量较大或现金流较为紧张的情况下，企业为了方便或节省时间而采取的一种手段。

坐支现金虽然在一定程度上方便了企业的现金管理，但也存在一些问题和风险。首先，坐支现金容易导致企业现金管理混乱，难以准确掌握企业现金流量情况。其次，坐支现金容易引发税务问题，因为直接用现金收入支付开支，可能会被视为逃避缴纳税款的行为。此外，坐支现金还可能增加企业的财务风险，一旦出现资金链断裂，可能会给企业带来很大的损失。

因此，企业在实际操作中应尽量避免坐支现金的行为，加强现金管理和财务风险的防范。同时，税务部门也应加强对企业现金管理的监管，防止企业通过坐支现金等手段逃避缴纳税款。

【英文版】

Sitting on cash refers to the practice of a company using its cash revenue directly to pay cash expenses without going through the company's cash inventory. This behavior usually occurs when a company has a large amount of cash or tight cash flow, and the company adopts this method for convenience or time-saving.

Although sitting on cash can be convenient for a company's cash management, there are also some problems and risks. Firstly, sitting on cash can easily lead to混乱in a company's cash management, making it difficult to accurately grasp the company's cash flow situation. Secondly, sitting on cash can easily cause tax problems because using cash revenue directly to pay expenses may be deemed as avoiding tax payment. In addition, sitting on cash can also increase a company's financial risks. Once the capital chain breaks, it may bring great losses to the company.

Therefore, companies should avoid the practice of sitting on cash as much as possible in actual operations, strengthen cash management and financial risk prevention. At the same time, tax departments should also strengthen supervision over the cash management of companies to prevent companies from avoiding tax payment through sitting on cash and other means.