After the special invoice is certified, the input tax can be deducted. If the input tax is greater than the current output tax, no accounting treatment can be done. If the current input tax is less than the current output tax, the following accounting treatment can be carried out:

Borrow: Taxes payable-VAT payable (VAT transfer out),

Loan: tax payable-unpaid value-added tax,

When payment is made next month,

Debit: tax payable-unpaid VAT,

Loan: bank deposit.