Our company is a property management company and belongs to small-scale taxpayers. How to deal with the value-added tax payable?

1. Small-scale taxpayers do not calculate input tax and output tax, but enter materials at the price including tax, so it is

Borrow: raw materials-material a.

23400

Loans: bank deposits

23400

2. The collection rate of small-scale taxpayers is 3%. Yes, the VAT here is 17%, and the materials purchased by small-scale taxpayers are from ordinary taxpayers, so it is 17%.