1. Scraps recovered by enterprises in the production process, whether for sale or for personal use, are regarded as sales according to the provisions of the tax law, and value-added tax is levied.
2, if for personal use:
Borrow: raw materials
Loans: other business income
Credit: Taxes payable-VAT payable (input tax transferred out)
3. If selling:
Debit: bank deposit
Loans: other business income
Loan: Taxes payable-VAT payable (input tax transferred out).