What should we do with VAT input tax for materials lost due to poor management? 1. Raw material cost and input tax of carrying forward abnormal losses: Debit: profit and loss of property to be disposed; Credit: raw materials; Tax payable VAT payable Input tax transferred out. 2. The amount of property profit and loss to be disposed is transferred to management expenses or non operating expenses after deducting the compensation of the responsible person (transferred to management expenses due to management mistakes, transferred to non operating expenses due to fire and other natural disasters): Debit: management expenses or non operating expenses; Other receivables - XX; Credit: profit and loss of property to be disposed.