If you have no income every month and have to pay 150 yuan VAT, then do this: (The important principle of accounting is to truly reflect your own profits and losses, and don't confuse the tax laws).
Borrow: non-operating expenses
Loan: Taxes payable-VAT payable
When paying:
Borrow: Taxes payable-VAT payable
Loan: bank deposit or cash.
If there is income in the current month, and the calculated VAT is greater than or equal to 150 yuan, it will be paid normally. If the calculated value-added tax is less than 65,438+050 yuan, the difference between the calculated value-added tax and 65,438+050 yuan will be included in non-operating expenses.