Zero balance deduction: The zero balance deduction is the debit: fiscal repayable credit limit at the end of the year: the amount of the zero balance account is ok, you can choose to use the certified input tax And the input that has been set aside will continue to be set aside for deduction in the next period. By querying the China Accounting Network, we learned that the zero balance limit deduction: The zero balance deduction is the debit: fiscal repayable credit limit at the end of the year: the zero balance account usage limit is ok, you can choose to use the certified input Taxes and inputs that have been deducted will continue to be deducted in the next period. However, you need to note that if you choose not to deduct in this period, you need to perform corresponding operations in the tax system, otherwise the system will default to you in this period.