1. According to the analysis of the materials you provided, I wonder whether this enterprise adopts the matching method or the double amount method. But no matter which method, the tax paid when purchasing the invoice torn by quota is definitely not included in this 1511 yuan (because there should be no tax on purchasing quota invoice within the quota). As for the matching method and the double amount method, please check the information yourself, and there is not much explanation here. Accounting entry: when paying the fixed business tax every month, you should borrow: tax payable-business tax 1511 loan: cash (bank deposit) 1511. The business tax paid when purchasing invoices should belong to the business tax that should be calculated and paid by the matching method or the double amount method (that is, beyond the quota management part), and the accounting entry is the same as above. One thing needs to be explained. It stands to reason that when the business tax is levied, it should also be accompanied by taxes such as urban construction tax and education surcharge, and the specific accounting treatment should be based on the situation of issuing tax stamps at that time.