How to deal with the accounts of paying value-added tax and enterprise income tax in advance for one year?

For value-added tax, if issued? Ticket, must confirm the tax obligation; However, enterprise income tax can be confirmed by stages according to the accrual principle.

Article 19 of the revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC): Time when the obligation to pay value-added tax occurs:

(1) For the sale of goods or taxable services, it is the day when the sales price is received or the evidence for claiming the sales price is obtained; Issue first? Tickets, for distribution? The day I bought the ticket.

Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) shall be based on the accrual basis, which belongs to the income and expenses of the current period, regardless of whether the payment is received or not. The income and expenses that do not belong to this period, even if the money has been received and paid in this period, are not regarded as the income and expenses of this period. Except as otherwise provided by this Ordinance and the competent departments of finance and taxation of the State Council.