Under the subject of "Taxes payable", set up the secondary subject of "VAT payable". Under the second-level subject of "VAT payable", set input tax, paid tax and unpaid VAT columns; Output tax, input tax transfer-out, export tax rebate, and transfer-out overpayment of value-added tax. At the end of the month, the debit balance of "tax payable-value-added tax payable" is that the input is greater than the output, which belongs to tax retention, and it needs no accounting treatment and will be deducted next month; If the credit balance is VAT payable, the VAT payable will be transferred to the second-level account of "Unpaid VAT" under "Taxes payable" at the end of the month.