Because the tax cannot be paid until 1- 10 of the next month after the account is settled in the current month, the tax of the previous period is reflected in the statement of the next month. And line 3 1 refers to the tax you paid before.

Supplement: Fill in the tax payable in July in line 30 of the August report (that is, the tax payable in the previous period is paid in the current period). You paid the 700 yuan tax generated in August on September 1- 10, so when you declared August, the tax had not been paid, and the declaration form filled in 32 lines with 700 (unpaid at the end of the period) and 34 lines with 700.

(After the declaration, it was handed in to 600 yuan. The form in August was not reflected, but it should be reflected in the declaration form in September. The arrears were 100 yuan. In September, the tax payable in September and the total amount of 65,438+000 yuan are filled in line 32 and 65,438+000 yuan in line 33. This is true in theory, but the tax bureau does not allow tax arrears unless there are special circumstances. Generally, there will be no situation of paying 600 yuan 100.