The input tax allowance is reflected in the debit balance of the subject "Taxes payable-VAT payable (input tax)", and the entry is:

Debit: bank deposit

Loan: Taxes payable-VAT payable (input tax)

If the account has been carried forward to the subject of "tax payable-unpaid value-added tax", the entry is:

Debit: bank deposit

Loan: taxes payable-unpaid value-added tax

Which enterprises can apply for tax refund:

1, small and micro enterprises

Eligible small and micro enterprises can apply to the competent tax authorities for refund of the incremental tax allowance from the tax declaration period in April 2022.

Eligible micro-enterprises can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in April 2022; Small enterprises that meet the requirements may apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in May 2022.

2. Enterprises in manufacturing and other industries

Enterprises in the manufacturing industry and other industries that meet the requirements may apply to the competent tax authorities for refund of the incremental tax allowance from the tax declaration period in April 2022.

In addition, qualified medium-sized enterprises in manufacturing and other industries can apply to the competent tax authorities for a one-time refund of the stock tax allowance from the tax declaration period in July 2022.

Summary of knowledge points in accounting examination chapters, I wish you easy evidence collection.

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