The accounting treatment is as follows: 1. According to normal sales, income is recognized by bank deposits or accounts receivable; Loan: Should the main business income be taxed? Value-added tax payable (output tax); 2. When paying VAT, pay the VAT payable this month, and borrow: tax payable? Value-added tax payable (tax paid); Loan: bank deposits should be paid for unpaid value-added tax before this month, and borrow: taxes should be paid? Unpaid value-added tax; Loan: bank deposit; 3. VAT refund of accrued receivables, by: other receivables; Loan: non-operating income? Government subsidies; 4. Refund of value-added tax, by bank deposit; Loans: other receivables.

Extended information

General scope of collection of value-added tax The scope of collection of value-added tax includes selling (including importing) goods and providing processing, repair and replacement services. Special project cargo futures (including commodity futures and precious metal futures); ? Goods futures are paid to VAT, and tax is paid in the physical delivery; The business of selling gold and silver by banks; Pawnshop sells dead goods; Consignment business is the business of selling consigned goods by clients; The production and allocation of philatelic commodities and the sales of philatelic commodities by other units and individuals outside the postal department. Special behaviors are regarded as sales: the following eight behaviors are regarded as selling goods in the VAT law, and all of them are subject to VAT. 1. Deliver the goods to others for consignment. 2. Selling goods on behalf of others. 3. Transferring goods from one place to another (except the same county and city). 4. Use the self-produced or commissioned goods for non-taxable items. 5. Take the goods produced, commissioned or purchased as investments in other units. 6. Distribute the self-produced, commissioned or purchased goods to shareholders or investors. 7. Use the self-produced and commissioned goods for employee welfare or personal consumption. 8. Give the self-produced, commissioned or purchased goods to others free of charge.

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