General taxpayer enterprises provide catering services, and the VAT rate is 6%. If small-scale taxpayer enterprises provide catering services, the VAT rate is 3%, and the preferential policies will be reduced to 1% during the epidemic period. The entries of income from catering services provided by enterprises are as follows:

Debit: bank deposits/accounts receivable,

Loan: main business income,

Loan: payable taxes-payable value-added tax (output tax)/(payable taxes for small-scale taxpayers-payable value-added tax).