1. When the expenses incurred by the enterprise during the epidemic period are reduced or exempted by the merchants and the corresponding invoices are obtained:

Debit: management fee (charged to related subjects according to the department where the fee belongs) (actual payment amount)

Taxes payable-VAT payable (input tax) (actual payable amount)

Loan: Bank deposit (actual amount payable)

2. When the enterprise carries forward the final profit:

Debit: this year's profit

Loan: management fee (included in related subjects according to the department where the fee belongs)

Among them, the "management expenses" subject is used to calculate the management expenses incurred by enterprises for organizing and managing the production and operation of enterprises; "Taxes payable" is used to calculate various taxes and fees that enterprises should pay in accordance with the provisions of the tax law, including value-added tax, consumption tax, income tax, resource tax and other items.