The reason for this difference is that the two decimal places of the taxpayer's invoice will be rounded off, and the calculation method of the total tax amount in the invoicing system is the sum of the tax amounts of each invoice, while the calculation formula in the VAT declaration form is: tax amount = total sales amount * applicable tax rate, so there will be a gap of a few cents.
Extended data:
If there is a difference of a few cents that cannot be declared, the sales amount will be manually modified in the declaration system according to the actual situation, so that the declared tax amount is consistent with the total tax amount in the billing system. Value-added tax is copied and declared in the system, subject to the number of tax returns copied by the tax bureau. The difference of 0.02 is due to the rounding when calculating the tax amount of one or several invoices, so the tax amount on a VAT invoice at the time of posting is adjusted.
If there is little difference (such as a penny difference) between the accrued value-added tax and the actually paid value-added tax, it can be included in "non-operating income" or "non-operating expenditure" in accounting.
Baidu Encyclopedia-VAT rate