If no invoice is issued during the counseling period, the general taxpayer qualification cannot be recognized immediately after the counseling period. According to the original document, those who fail to meet the standards cannot be officially recognized as ordinary taxpayers, but the time can be extended. As for the tutorial period, according to the information available to the Inland Revenue Department, it is necessary to adjust the tutorial period policy. However, because the tax bureau has not received the official documents, it is temporarily unable to give you a clear explanation of the relevant issues, and it can only be implemented according to the original documents. If special invoices are needed, they can be issued by the competent tax authorities. The input invoice of the general VAT taxpayer can only be deducted in the next month after certification, and can only be deducted in the current month after confirmation, which means that 10 can be deducted from the output of 1 1 month, and the same is true for the tutoring period. It can be recognized as a provisional general taxpayer: 1. Taxpayer in tutorial period: refers to commercial enterprises and ordinary people who newly apply for approval. For taxpayers during the counseling period, the value-added tax, cargo transportation and customs duty payment vouchers certified in the current month cannot be deducted in the current month. Under normal circumstances, it will be deducted every other month (there are also about two months). Specifically, it should be deducted according to the notice of comparison of audit results printed by the tax authorities and the tax amount stipulated in the notice, and deducted in the current month. The accounting entries are as follows:

Borrow: inventory goods

Borrow: Taxes payable-Taxes to be deducted

Loan: bank deposit (or cash, etc.). )

After receiving the notice of comparison of audit results,

Borrow: Taxes payable-VAT payable (input tax)

Credit: Taxes payable-Taxes to be deducted

Two, temporary (also known as temporary) ordinary people, refers to the industrial enterprises to apply for approval of the new ordinary people. The value-added tax, cargo transportation and customs duty payment certificates certified in the current month can be deducted in the current month.

The accounting entries are as follows:

Borrow: inventory goods (raw materials, etc.). )

Borrow: Taxes payable-VAT payable (input tax)

Loan: bank deposit (or cash, etc.). )

This is the main difference between the two.