2. The entry is correct. Whether there is an invoice or not, as long as there is a tax obligation, you need to pay taxes;

3, the declaration processing method:

(1) I don't know what system you are using. Our tax return system here has the item of "sales without invoice", so just fill it in directly.

(2) Or issue a one-time invoice at the end of the month for tax declaration on the accumulated uninvoiced sales;

(3) As a result, consult the collection and management department.