Transfer amount of business (1) input tax =100× 6.5× (17%-13%) = 26.

Accounting entry: debit: bank deposit 650

Loan: income from main business 650

At the same time, borrow: the main business cost is 26

Credit: Taxes payable-VAT payable (input tax transfer out) 26

Business (2) Output tax =500× 17%=85

Accounting entry: debit: bank deposit 585

Loan: main business income 500

Taxes payable-VAT payable (output tax) 85

Business (3), input tax =600* 17%= 102.

Accounting entry: Debit: raw materials 600

Taxes payable-VAT payable (input tax) 102

Loan: Bank deposit 702

VAT payable in the current period =85-( 102-26)-2=7.

Current refundable VAT =0