How to pay VAT for small-scale taxpayers of medical devices? The input can be deductible

Small range of taxpayers to buy tax-controlled machine, after approval of borrowing: tax payable - payable VAT 1800 credit: bank deposits (or cash on hand) 1800 so that after the account processing, constitute the "tax payable - payable VAT" subject debit balance of 1800 yuan. Reflects more than 1800 yuan of value-added tax. Tax-controlled machine can be used as fixed assets, fixed assets registered memorandum of account, August when the VAT payable borrowing: bank deposits and other subjects 82400 credit: main business income 80000 credit: payable taxes - payable VAT 2400 at this time, "payable taxes - payable VAT" account will appear in the credit balance of 600 yuan, this tax is your company in September should be paid. This tax is your company in September should be declared to pay the value-added tax, on the submission of borrowing: payable taxes - payable value-added tax 600 credit: bank deposits 600