A: Advance VAT carry-over:

(1) General enterprise: At the end of the month, the enterprise shall transfer the balance of "prepaid VAT" to "unpaid VAT".

Borrow: Taxes payable-VAT unpaid

Loan: Taxes payable-VAT prepaid

(2) Real estate development enterprise: Only after the taxable obligation occurs can it be carried forward from the subject of "tax payable-prepaid value-added tax" to the subject of "tax payable-unpaid value-added tax".

How to declare and pay the value-added tax prepaid by ordinary taxpayers?

There are two ways for general VAT taxpayers to pay taxes in advance:

(1) Fill in the withholding tax in the VAT Withholding Tax Table, including:

1. Taxpayers (excluding other individuals) provide construction services across counties (cities);

2. Real estate development enterprises pre-sell self-developed real estate projects;

3. Taxpayers (excluding other individuals) lease real estate that is not in the same county (city) as the institution.

For the tax paid in advance in this way, the Attached Information of VAT Tax Return (IV) (Tax Deduction Form) should be filled in, in which the sum of lines 2, 3, 4 and 5 of column 4 "Actual Tax Deduction in Current Period" should be less than or equal to column 24 "Total Taxable Amount" in the main table of this period, and the score of column 28 "Actual Tax Deduction in Current Period" in the main table of the declaration form should be obtained.

(2) Withholding taxes not filled in the VAT withholding tax table, such as installment payment, deferred payment declaration, and the second ticket purchase by ordinary taxpayers during the counseling period. The tax paid in this way is directly filled in the column of "① Taxes paid by installments" in column 28 of the main table of the declaration form. If it is greater than the "taxable amount" in the current period, you can apply for tax refund or deduct the next tax.

Taxable amount-how to carry forward the prepaid VAT? As you can see from the above, if an enterprise needs to pay VAT in advance, it is necessary to record the prepaid tax in the correct prepayment account and carry forward the VAT at the end of the month, which is similar to the carry-forward of output tax and input tax. Would you?