You are asking about two situations:

1. Your company goes to the tax bureau to issue sales invoices on its own behalf, indicating that your company is a small-scale taxpayer. Then do the accounting:< /p>

Debit: accounts receivable or cash

Credit: main business income

Tax payable - value-added tax payable

2 , your company goes to the tax bureau to issue an invoice to itself:

Debit: management expenses or related expense accounts

Credit: cash

Relevant taxes paid:

Debit: other receivables

Credit: cash