When the output tax is less than the input tax, the enterprise is not required to pay VAT, but when filling in the tax return, the output tax should be filled in the output tax column, the input tax should be filled in the input tax column, the actual deduction should be filled in the same number as the output tax, and the difference between input and output should be filled in the positive column at the end of the period, not the negative column of the current taxable amount.

Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund. The central water conservancy construction fund is mainly used for the maintenance and construction of major river key projects related to the overall situation of national economic and social development.

The input is greater than the output, and the excess will be deducted next month.

The tax payable is a debit in the balance sheet, but it is negative, which is a normal declaration.

Input tax and output tax are filled in according to the actual amount, and the excess amount automatically generates the final discount.

Zero declaration refers to the declaration of zero operating income.