The average taxpayer's tax balance is that the input tax is almost the same as the output tax, just like what we call the balance of payments. Basically, the output tax is slightly higher than the input tax, and a little is paid every month. If it is not paid for three consecutive months, the tax bureau will ask the unit to explain. Therefore, we should pay attention to issuing special invoices every month and urge relevant departments to collect input invoices in time to ensure adequate deduction.