What subjects are included in the invoice tax points collected?

The collected invoice tax points are included in the VAT payable account. An account is a category that classifies the specific content of an accounting element object. In order to comprehensively, systematically and classifiedly inspect and supervise the occurrence of various economic businesses, as well as the increase and decrease of various assets, liabilities, owners' equity and various gains and losses caused by them, it is necessary to set up accounting subjects according to various accounting objects.