Taxpayers who meet the conditions of deferred tax payment still need to declare according to the regulations, and fill in the real data of the current period when filing. After the declaration is completed, the taxpayer who is confirmed to be applicable to deferred tax payment may temporarily not pay the corresponding deferred tax in the tax payment link.

When the tax payment is deferred, the tax normally declared should still be withheld as before, but when the tax is paid, the tax payable can be deducted according to the actual tax paid.

For example, a general taxpayer who has deferred 50% of the value-added tax should pay the value-added tax of 6,543,800+0,000 yuan after reporting in this period, with a deferral of 500,000 yuan. The entries for extracting VAT are as follows

Debit: Taxes payable-VAT payable (transferred but unpaid VAT) 1 0,000,000.00

Credit: taxes payable-unpaid value-added tax 1 000,000.00

Then it will be recorded when 50% is actually paid.

Debit: Taxes payable-VAT unpaid is 500,000.00.

Loan: 500,000 yuan in bank deposit.

If the taxpayer applies for full holdover, only accrual entries will be made during this period.

Debit: Taxes payable-VAT payable (transferred but unpaid VAT) 1 0,000,000.00

Credit: taxes payable-unpaid value-added tax 1 000,000.00

Deferred tax is the subject of "tax payable-unpaid value-added tax"