Enter the value-added tax comprehensive service platform, check according to the received paper invoices, submit and apply for statistics, confirm the signature after statistics, and then go to the electronic tax bureau to fill in Schedule 2. After filling in, the system will automatically bring the input tax data into the input tax column of the main table, and then you can deduct the output.

Input tax is the value-added tax that is included in the total purchase price when an enterprise buys something, and output tax is the value-added tax that is included in the total sales price when an enterprise takes something out.

The enterprise subtracts all output tax from the input tax every month. If it is positive, it must pay tax to the tax bureau. If it is zero or negative, it doesn't have to pay it.