VAT is not required. Do you need to increase the extra tax?

At the end of the month, VAT shall be accrued according to the VAT payable in the current month. Calculate the VAT payable at the end of the month, and then withdraw it as a voucher, with no attachment.

Borrow: main business taxes and surcharges

Loan: Taxes payable-Urban Construction Tax

Loan: other payables-education surcharge

Do it when you receive the tax bill withheld by the bank next month. Attached is the tax bill brought back by the bank.

Borrow: Taxes payable-Urban Construction Tax

Borrow: other payables-education surcharge

Loans: bank deposits

Extended information Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:

1. Self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and devices;

3. Old books;

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Imported materials and equipment provided free of charge by foreign governments and international organizations;

6. Disabled persons' organizations directly import articles for the disabled;

7. Goods sold for your own use.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Baidu Encyclopedia-VAT