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