Debit: accounts receivable or bank deposits or other subjects.
Loan: income from main business
Tax payable-tax increase
Debit: main business cost
Credit: inventory goods or other inventory subjects.
Two, whether small-scale taxpayers or ordinary taxpayers, not invoiced should be accounted for as non-ticket income and tax returns. Details should be filled in the column of "Income without Invoice" in Schedule 1 of the tax return.
Extended data:
The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
Taxpayers importing goods shall pay taxes within 15 days from the date when the customs issues the special payment letter for customs import value-added tax.
Baidu encyclopedia-small-scale taxpayer