According to the provisions of Cai Kuai [2012] No. 13, general taxpayers provide taxable services. During the pilot period, in accordance with the relevant regulations on replacing business tax with value-added tax, payment to non-pilot taxpayers is allowed to be deducted from sales If the price is paid, a column of "Output tax deducted from business tax to value-added tax" should be added under the subject of "Taxes Payable - Value-Added Tax Payable" to record the reduction in output of the enterprise due to the deduction of sales in accordance with regulations. Amount of tax; when an enterprise receives taxable services, the amount of output tax reduced due to the deduction of sales allowed by regulations is debited to the account "Taxes Payable - Value-Added Tax Payable (Output Tax Deducted from Business Tax to VAT)", According to the difference between the actual amount paid or payable and the above-mentioned value-added tax amount, "main business costs" and other accounts are debited, and according to the actual amount paid or payable, "bank deposits", "accounts payable" and other accounts are credited.

For enterprises that perform one-time accounting processing at the end of the period, at the end of the period, the amount of output tax reduced due to the deduction of sales allowed for the current period is debited to "Taxes Payable - Value-Added Tax Payable (Business Tax)" Change the account "output tax deducted)" and credit the "main business cost" and other accounts