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。

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Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.

交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。

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