2, the current tax amount = current input tax amount-current output tax amount+last period end tax amount.

3. The tax allowance for the previous period is a deduction item involved in filling in the VAT tax return. The VAT that should be paid last month is negative, and the difference formed after the input of VAT is greater than the output needs to be returned by the tax bureau. As a tax bureau, it is impossible to withdraw the tax paid to the state treasury.

Extended data

Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign business operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with the provisions, and submit the invoice data to the competent tax authorities on schedule.

Where non-tax-controlled electronic devices are used to issue invoices, the software program description data of non-tax-controlled electronic devices shall be reported to the competent tax authorities for the record, and the invoice data shall be kept and submitted in accordance with the regulations.

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