1. When tax-free income occurs in catering enterprises under epidemic situation:

Borrow: bank deposit

Loan: main business income (or other business income)

Taxes payable-VAT payable

2. When enterprises carry forward tax relief:

Borrow: Taxes payable-VAT payable < Among them, the "non-operating income" subject is used to calculate the non-operating income of the enterprise, including the gains from the disposal of non-current assets and government subsidies; "Other income" is used to account for government subsidies related to daily activities and other items related to daily activities and should be directly recorded in this account.