During the counseling period, the general taxpayer will deduct the tax in the next month, so the output tax should be calculated by multiplying the tax-free sales in that month by 17% and paid according to the output tax.

That is, VAT payable = total sales revenue/1. 17 * 17%.

General taxpayer counseling period:

Main verification: whether the tax assessment conclusion is normal; Whether the interview and field trip results are normal; Whether it is normal for enterprises to declare and pay taxes; Whether the enterprise can accurately calculate the input tax and output tax, and correctly obtain and issue legal input tax deduction vouchers such as special invoices.

According to the audit and on-the-spot investigation, determine the examination and approval opinions, return the Application Confirmation Form of VAT General Taxpayer to the taxpayer, and file the relevant information.