Input tax deduction for water and electricity bills,

Check the certification box on the comprehensive value-added service platform based on the paper invoice received, then apply for statistics, confirm the signature, and then fill in the value-added The corresponding column for the input tax amount is in Schedule 2 of the tax return.

Borrow: Management expenses - water and electricity charges,

Borrow: Manufacturing expenses - water and electricity charges,

Borrow: Taxes payable - Value-added tax payable - Input Tax amount,

Credit: bank deposit, etc.