Debit: Taxes payable-VAT payable (Taxes paid) 6793.42

Loan: Bank deposit 6793.42

2. If the value-added tax is paid next month, the advance tax can be deducted.

Borrow: Taxes payable-VAT unpaid

Loan: Taxes payable-VAT payable (transfer-out and overpayment of VAT) 3. During the tutorial period, the general taxpayer should fill in the column of "Taxes paid in installments" on the 28th line of the VAT Tax Return. In addition, according to the Notice of State Taxation Administration of The People's Republic of China on Issues Related to the Purchase of Special VAT Invoices by General VAT Taxpayers during the Counseling Period (Guo Shui Han [2005]1097No.), taxpayers shall purchase special invoices during the Counseling Period and continue to implement the method of prepayment of VAT, and the prepaid VAT can be deducted from the VAT payable in the current period. If there is still a balance after the deduction, it should be purchased in the next period. Therefore, the tax paid in advance for the invoice you bought in September should be deducted from the tax payable when you declare the tax in September, but not the tax paid in advance in August.

4. Taxpayers purchase special invoices during the counseling period, and the prepaid value-added tax can be deducted from the current value-added tax payable, which is reported in the 28th line of the main table of the VAT Tax Return (applicable to general taxpayers). If there is still a balance of prepaid VAT after deduction (the "tax payable (refunded) in the current period" in line 34 of the main table is negative), it can continue to be automatically deducted in the next VAT tax declaration.

For taxpayers who have paid a large amount of value-added tax in advance during the counseling period and still have a balance after the above deduction, they can collect and fill in the Application/Audit Form for Prepaid Value-added Tax Deduction of Special Invoices for VAT Purchase by General Taxpayers during the Counseling Period (hereinafter referred to as the Audit Form), and attach a copy of the VAT declaration form and VAT payment receipt during the counseling period (with the taxpayer's official seal required) to apply for deduction.