Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
贷记“应交税金——未交增值税”科目,结转后应交增值税账户无余额。
2
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Taxpayable" account under the account titled "Taxes payable" for accounting and recording purposes.