Those that have been certified can be declared normally. If there is no certification, if you want to meet the tax burden standard, you can certify in batches, or you can plan your own certification time.

If certified, the accountant:

(1) Current month's output-(input in the current period+retained in the previous period), if it is greater than 0, the part greater than 0 will be carried forward to the unpaid value-added tax in this month, that is, the value-added tax payable. 1, carry forward:

Borrow: Taxes payable-VAT payable (VAT transferred out),

Loan: taxes payable-unpaid value-added tax;

If it is less than 0, it can be left untreated temporarily.

(2) At the end of the year, electronic accounts are generally used for reverse hedging. If the tax is paid at the end of the year, after hedging, the balance of tax payable-VAT payable is 0. If there is a tax exemption, the input tax exemption and the amount of tax reduction and exemption that has not been deducted shall be retained.

That is, the offset balance can be left in the input tax sub-ledger, or the allowance sub-ledger of previous years can be set separately, and it is practical to transfer it.

If there is no certification, you can record the part other than the input tax first, and then record the value-added tax at the time of certification, and mark the location of the original.