1, export income comes first.
Debit: Operating expenses 3 15
Loan: main business income-export income 3 15.
In the current month, the input tax will be transferred out according to the export steps.
Debit: main business cost
Credit: tax payable-VAT-transfer-out input tax.
2, after next month, according to the domestic processing.
Debit: main business income-export income 3 15
Loan: main business income-domestic sales income of 269.23.
Taxes payable-VAT-output tax 45.77
At the same time, offset the entries transferred from the input tax.