For the value-added tax directly reduced or exempted, debit the subject of "tax payable-value-added tax payable (reduced or exempted)" and credit the subject of "non-operating income". For the value-added tax actually received by the enterprise, that is, the value-added tax that is levied and refunded immediately, the value-added tax that is taxed first is debited to the account of "bank deposit" and credited to the account of "non-operating income".