How to carry forward this month's unpaid value-added tax in computerization (specific operation steps)

At the end of the month, the "tax payable-value-added tax payable" will be settled. There are two situations in which the balance is debited: first, the retained tax (the input in the current month is greater than the output), at this time, there is no need for accounting treatment, and the retained tax will continue to be deducted next month; Because the tax paid in advance in the middle of the month is greater than the tax payable in this month, the overpaid tax before closing is transferred to the "Unpaid VAT" debit:

Borrow: Taxes payable-VAT unpaid

Loan: Taxes payable-VAT payable (VAT payable after transfer)

At the end of the month, the "tax payable-value-added tax payable" is settled, and the balance is in the credit, indicating that it is value-added tax payable. The unpaid tax before closing is transferred to the credit of "Unpaid VAT":

Debit: Taxes payable-VAT payable (VAT transfer out)

Loan: Taxes payable-VAT unpaid

After the account is closed, the credit of "tax payable-value-added tax payable" has no balance, and the debit balance is retained for tax; The debit balance of "Taxable-Unpaid VAT" is overpaid VAT, and the credit balance is unpaid VAT. VAT shall be declared and paid at the beginning of the following month 10 days:

Borrow: Taxes payable-VAT unpaid

Loans: bank deposits