How to keep an account of the input invoice

When a company purchases goods or services and receives VAT invoices (i.e. input invoices), how should it make accounts?

1. Open the accounting software, select the account set, enter the user name and password, and click "Login".

2. Select "Bookkeeping Voucher" on the main page of bookkeeping software, and enter the "Fill Voucher" interface to prepare bookkeeping.

3. If the enterprise is a small-scale taxpayer, no matter what type of invoice it receives, it will do the following accounting treatment:

Debit: Inventory Goods/Expense Account

Loan: Accounts payable or bank deposit.

4. If the enterprise is a general taxpayer and receives a special invoice, do the following accounting treatment:

Debit: Inventory Goods/Expense Account

Taxes payable-VAT payable-input tax

Loan: Accounts payable or bank deposit.

5. If the enterprise is an ordinary taxpayer and receives an ordinary invoice, do the following accounting treatment:

Debit: Inventory Goods/Expense Account

Loan: Accounts payable or bank deposit.