For the catering industry of small-scale taxpayers, the accounting entries at the time of sale are:

Debit: cash on hand, etc. (Total amount including price and tax)

Loan: main business income (excluding tax sales)

Taxes payable-VAT payable

According to the "Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax", small-scale tax payment adopts simple tax calculation method, which cannot be used to offset the input tax. If the taxpayer adopts the pricing method of combining the sales amount with the taxable amount, the sales amount shall be calculated according to the following formula:

Sales = sales including tax ÷( 1+ collection rate)

Taxable amount = sales × collection rate