When issuing special VAT invoices,

Debit: accounts receivable, bank deposits, etc.

Loan: income from main business,

Loan: Taxes payable-VAT payable,

When declaring and paying VAT at the beginning of next quarter,

Borrow: Taxes payable-VAT payable,

Loan: bank deposit.

When the additional tax is paid,

Borrow: taxes payable-urban construction tax,

Loan: bank deposit.