Accounting entries when paying VAT as a general taxpayer:

Borrow: Taxes payable-VAT payable (taxes paid)

Loans: bank deposits

For the VAT returned by the tax bureau, the following entries can be made:

Debit: bank deposit

Loan: Taxes payable-VAT payable

Taxes payable account for all kinds of taxes payable by enterprises in accordance with the provisions of the tax law, including value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge, mineral resources compensation fee, stamp duty, farmland occupation tax and other taxes paid by enterprises according to law, as well as personal income tax collected and remitted by enterprises before being turned over to the state.