On the premise of no other matters, if the input tax amount is greater than the output tax amount, a "retention item" will be formed in the current month, and there is no need to pay VAT in the current month.

The Inland Revenue Department will not issue a demand note.

There is no need to deal with the accounts. There will be an output tax next month, which will naturally offset the rest of the income.

Urban construction fees and education surcharges that do not need to pay local taxes. Because their tax basis is the actual value-added tax (business tax and consumption tax), and the actual value-added tax paid is zero, then these two items are also zero (provided that you do not pay business tax and consumption tax).

If the "sub-transfer fund" you mentioned is levied according to the sales volume, you still have to calculate the payment.

The above taxes and fees, whether paid or not, must be declared. If you don't pay it, you should also make a "zero declaration".