How to make accounts during the counseling period of newly-started companies (general taxpayers)?

1. During the counseling period, the general taxpayer implements "comparison first, then tax deduction". A detailed account of "input tax to be deducted" should be added under the subject of "taxes payable" to account for the certified special invoice deduction, customs import value-added tax payment, ordinary invoices for waste materials and transport invoice mixed tax on goods obtained by general taxpayers during the counseling period. When the general taxpayer obtains the above-mentioned tax deduction certificate during the counseling period, he should debit the detailed account of "tax payable-input tax to be deducted" and credit the relevant account; After the cross-audit comparison is correct, debit the subject of "tax payable-VAT payable (input tax)" and credit the subject of "tax payable-input tax to be deducted". For the input tax that cannot be deducted after verification, debit the subject of "tax payable-input tax to be deducted" and credit the relevant subjects. 2. During the counseling period, the accounting statements of general taxpayers, general taxpayer units and other units are prepared in the same way.