1, for the input tax received from the supplier, it should be summarized as "debit: tax payable-value-added tax payable (input tax)", for example, on March 20 19, an input tax invoice with an amount of 5,000 yuan was received from the supplier, and it should be borrowed as "tax payable-value-added tax payable (input).

2. For the VAT invoice issued, it should be summarized as "Loan: Taxes payable-VAT payable (output tax)", for example, on March 20 19, a special VAT invoice with an amount of 8,000 yuan should be issued, and 80,000 "Taxes payable-VAT payable (output tax)" should be loaned.