Legal subjectivity:

If an enterprise writes off input tax, it can do this accounting treatment: The enterprise can transfer out the input tax through value-added tax, so that the enterprise can give up this part of the tax. , so that the value-added tax will be offset against the input tax. Or the enterprise can make an uninvoiced income so that the VAT is equal to or slightly greater than the input tax left to be credited, and pay no VAT or pay a small amount of VAT on both inputs and outputs, which can also deduct the input tax. The law is objective:

Article 6 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Value-Added Tax Policies" deals with the handling of inventories and retained tax credits when general taxpayers cancel. When a general taxpayer is deregistered or is disqualified as a general taxpayer during the tutoring period and becomes a small-scale taxpayer, the input tax on its inventory will not be transferred out, and the amount of retained tax credit will not be refunded.