### Accounting Treatment for General VAT Taxpayers
#### "Taxes Payable - VAT Payable" Sub-account:
- **Debit:** Input VAT, Paid Tax, Tax Relief, Export Offset Against Domestic Sales Tax Liability, Transfer Out of Unpaid VAT;
- **Credit:** Output VAT, Export VAT Rebate, Input VAT Transfer Out, Transfer Out of Overpaid VAT;
- **Ending Balance:** Reflects the VAT that the company has yet to offset (carryforward loss at the end of the period).
#### "Taxes Payable - Unpaid VAT" Account:
This account reflects the transfer of unpaid or overpaid VAT at the end of the month.
- **Payment of Current Month's VAT:**
- Debit: Taxes Payable - VAT Payable (Paid Tax)
- Credit: Bank Deposit
- **Payment of Previous Periods' Unpaid VAT in the Current Month:**
- Debit: Taxes Payable - Unpaid VAT
- Credit: Bank Deposit