Accounting entries of VAT input tax plus deduction:

1. Calculate the current deductible input plus deduction

(1) When the current deductible input is accrued according to the deductible input:

Borrow: fixed assets, raw materials, Expenses and other subjects

tax payable-value-added tax payable-input tax

tax payable-value-added tax payable-additional amount of input to be deducted

loan: bank deposit

(2) when the non-deductible input tax is transferred out at the end of the period:

debit: cost, Expense account

loan: tax payable-value-added tax payable-input tax transfer out

tax payable-value-added tax payable-input to be deducted

2,

when the current input accrual is deducted from the taxable amount, borrow: tax payable-value-added tax payable-input accrual deduction

loan: tax payable-value-added tax payable-input accrual to be deducted

3. If the discount expires, borrow: main business cost

loan: tax payable-value-added tax payable-to be deferred.