For the checked VAT, it is actually found that there are adjustments in the input tax and output tax during the inspection, which affects the taxable amount of the period. It can be handled according to the Regulations of State Taxation Administration of The People's Republic of China on Daily Inspection of VAT (Guo Shui Fa [1998] No.44): if the accounts need to be adjusted after the VAT inspection, a special account of "Taxes Payable-VAT Inspection Adjustment" should be set up. After inspection, the book input tax should be reduced or the output tax and input tax should be increased, and the relevant subjects should be debited and credited to this subject; Where after the inspection, the book input tax should be increased or the amount of output tax and input tax should be reduced, and the account should be debited and credited to the relevant account; After all the reconciliation items are recorded, the balance of this account should be settled and processed:

(1) If the balance is debited, it will be deemed as the input tax. According to the debit balance, debit the account of "Taxes payable-VAT payable (input tax)" and credit it to this account.

② If the balance is in the credit, and there is no balance in the "Taxes payable-VAT payable" account, according to the credit balance, debit this account and credit the "Taxes payable-VAT unpaid" account.

③ If the balance of this account is in the credit, and the account of "Taxes payable-VAT payable" has a debit balance equal to or greater than this credit balance, the account shall be debited and credited with the account of "Taxes payable-VAT payable" according to the credit balance.

(4) If the balance of this account is in the credit, and the debit balance of the "Taxes payable-VAT payable" account is less than this credit balance, the balances of these two accounts should be flushed out, and the difference should be credited to the "Taxes payable-VAT unpaid" account. The above accounting adjustments shall be made by tax period.

Usually, those who check up the value-added tax will also ask for the payment of urban maintenance and construction tax and education surcharge. Because this matter affects the profit and loss of previous years, it should be accounted by "profit and loss of previous years" and finally adjust the "undistributed profit at the beginning".

For tax late fees and fines, they are generally directly included in "non-operating expenses". However, according to the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations, tax fines and late payment fees shall not be deducted when calculating taxable income. Therefore, when applying for enterprise income tax in the year, this expenditure should be treated as tax increase.