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Tax treatment for export to domestic sales

When exporting to domestic sales, the export amount is regarded as the tax-included domestic sales amount, so you only need to adjust the value-added tax payable. The adjusted tax amount is

Income amount/1.17×17%

The adjusting entry is

Loan main business income (red letter)

< p>Tax payable - Value-added tax payable - Output tax

That is, calculate the output tax that should be accrued when exporting to domestic sales, and at the same time offset the main business income.