The amount of tax payable at the end of the period does not need to be treated separately, but only needs to be put in "tax payable-value-added tax payable-input tax". Handling methods of VAT tax allowance under several special circumstances: 1. Handling of VAT tax allowance when general VAT taxpayers move their business locations "Announcement on VAT Issues Related to the Migration of General Taxpayers" (Announcement No.71State Taxation Administration of The People's Republic of China 201year) stipulates that: (1) General VAT taxpayers (hereinafter referred to as taxpayers) have to pay for their residence, If the business location changes, it shall be registered in the administrative department for industry and commerce in accordance with relevant regulations. However, if it is necessary to cancel the tax registration and re-apply for tax registration due to the change of the tax registration authority, the qualification of VAT general taxpayer shall be retained after re-applying for tax registration at the place where it moves, and the input tax that has not been deducted before the cancellation of tax registration shall be allowed to continue to be deducted. (2) The competent tax authorities in the place of emigration shall carefully verify the input tax that has not been deducted by taxpayers before going through the cancellation of tax registration, and fill out the Transfer Form for Transfer of Input Tax for General VAT Taxpayers. The Transfer Form of Input Tax for the Relocation of General VAT Taxpayers is made in triplicate, with one copy kept by the competent tax authority in the place where the taxpayer moves out, one copy handed over to the taxpayer and one copy passed to the competent tax authority in the place where the taxpayer moves out. (3) The competent tax authorities in the place where they moved should carefully check the Transfer Form of Input Tax for General VAT Taxpayers' Migration transmitted by the competent tax authorities in the place where they moved out with the information submitted by taxpayers, and allow taxpayers to continue to declare the deduction of the input tax that has not been deducted before their migration after confirmation. II. Disposal of VAT Allowance in Asset Restructuring of General VAT Taxpayers "Announcement on Relevant Issues Concerning Disposal of VAT Allowance in Asset Restructuring of Taxpayers" (Announcement No.55 of State Taxation Administration of The People's Republic of China 20 12) stipulates: (1) General VAT taxpayers (hereinafter referred to as "original taxpayers") in the process of asset restructuring, If all assets, liabilities and labor force are transferred to other general VAT taxpayers (hereinafter referred to as "new taxpayers") and the tax registration is cancelled according to procedures, the input tax that has not been deducted before the cancellation of registration can be carried forward to the new taxpayer for further deduction. (II) The competent tax authorities of the original taxpayer shall carefully check the relevant information of the taxpayer's asset restructuring, verify the input tax amount that has not been deducted by the original taxpayer before going through the cancellation of tax registration, and fill out the Transfer Form of Tax Allowance for the Assets Restructuring of VAT General Taxpayers. The Transfer Form of Tax Allowance for General VAT Taxpayer's Assets Restructuring is in triplicate, one for the original taxpayer's competent tax authority, one for the taxpayer and one for the new taxpayer's competent tax authority. (III) The competent tax authorities of new taxpayers shall carefully check the Transfer Sheet of Tax Allowance for Input of General Taxpayers of Value-added Tax from the competent tax authorities of the original taxpayers with the information submitted by taxpayers, and allow the new taxpayers to continue to declare the deduction for the input tax that has not been deducted by the original taxpayers after confirmation. Iii. Disposal of VAT tax allowance when the general taxpayer of VAT liquidates and cancels (I) Notice on Several Policies on VAT (Caishui [2005] 165) stipulates that when the general taxpayer cancels or is disqualified as a general taxpayer during the tutorial period and becomes a small-scale taxpayer, its inventory will not be transferred out of the input tax, and its tax allowance will not be refunded. (II) The provisions of Article 8 of the Enterprise Income Tax Law and Article 31 of the Regulations for the Implementation of the Enterprise Income Tax Law: All taxes incurred by an enterprise except enterprise income tax and allowable deductible value-added tax and their surcharges are allowed to be deducted when calculating taxable income. Therefore, although the VAT input tax left by the general taxpayer at the time of cancellation is not refundable, it is allowed to be deducted when calculating the taxable income. (3) According to State Taxation Administration of The People's Republic of China's notice (Guo Shui Han [2009] No.388) on printing and distributing the Income Tax Return for Liquidation of Enterprises of the People's Republic of China, it should be filled in the "Taxes Payable" in Line 9 of Schedule II "Statement of Profit and Loss from Debt Settlement" of the Notes on Filling in the Income Tax Return for Enterprise Liquidation, and reflected in the "Profit and Loss from Debt Settlement" in Line 2 of the main table of the liquidation return. Iv. Disposal of VAT credit for enterprises that have changed their business tax into VAT (I) Notice on Launching a Pilot Tax Policy of Changing Business Tax into VAT in Transportation Industry and Some Modern Service Industries in China (Cai Shui [2013] No.37) stipulates that if the original general VAT taxpayer also has taxable services, the final VAT credit before the pilot implementation date in this region shall not be deducted from the output tax of taxable services. (II) Notice on Budget Management in the Pilot Project of Changing Business Tax to VAT (FB [2013] No.275) stipulates that if a taxpayer has taxable services, sells goods or taxable services that are subject to the general taxation method, the taxable amount shall be divided according to the proportion of the output tax, which shall be put into storage as the income of changing VAT and current VAT respectively. That is to say, the tax payable of the whole enterprise is divided into the tax payable for selling goods or taxable services and taxable services according to the proportion of output tax, thus solving the problem of "tax allowance". V. Disposal of the VAT tax allowance to offset the VAT tax that should be paid back by the general taxpayer in arrears of tax inspection (I) Notice on the Issue of Offset the VAT Tax Arrears by the Input Tax Allowance of the General VAT Taxpayer (Guo Shui Fa [2004] 1 12No.) stipulates: 1. For taxpayers who generate the final tax allowance because the output tax is less than the input tax, 2. When the taxpayer uses the input tax allowance to offset the value-added tax arrears, the accounting treatment shall be carried out according to the following methods: (1) If the value-added tax arrears are greater than the end-of-term tax allowance, the account of "tax payable-value-added tax payable (input tax)" shall be debited and the account of "tax payable-value-added tax unpaid" shall be credited. (2) If the tax amount owed by VAT is less than the tax amount left at the end of the period, debit the account of "tax payable-VAT payable (input tax)" and credit the account of "tax payable-VAT unpaid". 3. In order to meet the taxpayer's need to offset the value-added tax arrears with the tax allowance, the reporting caliber of the relevant columns in the Measures for Tax Declaration of General VAT Taxpayers (Guo Shui Fa [2003] No.53) and the VAT Tax Return (main table) is adjusted as follows: (1) The data in the column "Tax allowance for the previous period" in item 13. (2) The data in the column of Item 25 "Unpaid tax at the beginning (overpayment is negative)" is the balance of the taxpayer's "Unpaid tax at the end (overpayment is negative)" in the previous reporting period after deducting the tax owed. (II) The Notice on Handling Matters Concerning the Deduction of Value-added Tax Allowance for Value-added Tax Arrears (Guo Shui Han [2004] 1 97No.) stipulates:1.Regarding the filling of tax documents, if taxpayers have both value-added tax allowance and value-added tax arrears and need to deduct them, they should be at or above the county level. 2. When determining the amount of deduction to offset the tax arrears, it should be deducted one by one according to the time when the tax arrears occur, and the first one will arrive first. The tax owed includes bad debt tax and overdue tax. When determining the actual deduction amount, the date of filling out the Notice shall be taken as the deadline, and the amount of unpaid overdue fine shall be calculated. The amount of unpaid overdue fine plus the amount of tax owed shall be the total amount of unpaid. If the total amount owed is greater than the final tax allowance, the actual deduction amount shall be equal to the final tax allowance, and the tax arrears and late fees deducted shall be calculated according to the matching method; If the total amount owed is less than the final tax allowance, the actual deduction amount should be equal to the total amount owed.