If the production enterprise returns goods across the year, it shall return the original "exemption, credit and refund" tax through the account of "adjustment of profit and loss in previous years".

Debit: Accounts Receivable-Foreign Exchange Account (red)

Credit: adjustment of profit and loss in previous years (in red ink)

Carry-over cost

Debit: profit and loss adjustment of previous year (in red ink)

Credit: Inventory goods-Inventory export goods (red letter)

Pay overdue or evaded taxes

Debit: Taxes payable-VAT payable (input tax) (red)

Credit: Taxes payable-VAT check adjustment (red)

Borrow: Taxes payable-VAT inspection and adjustment

Loans: bank adjustment

Recover the input tax according to the difference between the tax rate and the tax refund rate.

Debit: profit and loss adjustment of previous year (in red ink)

Credit: Taxes payable-VAT payable (transfer-out input tax) (red)

The above items are for reference only.