Loan: bank deposit

Borrow: Taxes payable-VAT unpaid

Credit: Taxes payable-VAT payable (transfer-out and overpayment of VAT) 170 So the balance of unpaid VAT this month is debited.

In the future, if the unpaid VAT balance is debited, you don't need to pay it. If the credit balance after withdrawal is what you should pay this month, for example, if you need to pay it this month, you should pay it first: debit: tax payable-VAT payable (transfer out unpaid VAT) loan: tax payable-VAT unpaid.