1. When the enterprise obtains the expense deduction invoice and fails to prove the input tax deduction, the accounting entry is:

Debit: management fees, etc. (According to the nature of expenses, it will be credited to the corresponding account)

Taxes payable-VAT payable (input tax to be certified)

Loan: bank deposit (or accounts payable and other subjects)

2. When the enterprise authenticates and deducts the expense deduction invoice, the accounting entries are as follows:

Borrow: Taxes payable-VAT payable (input tax)

Loan: Taxes payable-VAT payable (input tax to be certified)

The enterprise shall carry out certification deduction after obtaining the expense deduction invoice. If the invoice is not certified and deducted, it will pass the accounting of "Taxes payable-VAT payable (input tax to be certified)", and after the invoice is certified and deducted, it will pass the accounting of "Taxes payable-VAT payable (input tax)".