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How do small-scale taxpayers make accounts for special invoices issued by the tax bureau?
The accounting treatment method of small-scale taxpayers issuing special tickets on behalf of the IRS is: 1. The entry for issuing special tickets on behalf of the IRS is: accounts receivable-a company.

Loan: income from main business

Loan: Taxes payable-VAT payable

2. Pay VAT: Taxes payable-VAT payable.

Loans: bank deposits

The above two groups of entries can be completed separately with two vouchers or in one voucher, as shown in the following figure: