Commonly the amount of VAT tax payable in the company's accounting book should be same with the amount in the tax filing report.

However, sometimes, you may find that these two data are not same! Is it normal?

If the company is general VAT taxpayer, the company can enjoy a temporary VAT tax policy which shall make the difference. The temporary policy is as below.

From April 1th, 2019 to December 31th, 2022, general VAT taxpayers can enjoy below additional VAT deduction.

1. General VAT taxpayers who provide production service can enjoy 10% of input VAT as extra VAT deduction.

2.  General VAT taxpayers who provide life service can enjoy 15% of input VAT as extra VAT deduction.

When the company fills input VAT in tax filing report, there shall has 10% extra VAT deduction in the report which shall be accumulated in the report. Once the company needs to pay VAT, the company can first deduct the accumulated extra VAT deduction which is showed in the tax filing report. Only after using the extra VAT deduction, the company can recognize this benefit in accounting book, so there is a time difference. Due to this situation exsit, it is necessary to check the difference each tax filing period to make sure the difference is just because of this policy, not a mistake.