Debit: bank deposits/accounts receivable

Loan: income from main business

Credit: tax payable-VAT payable-output tax.

Accounts receivable represent the funds occupied by purchasing units in the sales process of enterprises. Enterprises should recover accounts receivable in time to make up for various expenses in the process of production and operation and ensure the sustainable operation of enterprises.

Measures should be taken to recover the arrears of accounts receivable; Accounts receivable that are truly irrecoverable and meet the conditions of bad debts shall be treated as bad debts after obtaining relevant certificates and submitting for approval according to the prescribed procedures.

Use equipment, tools, places, information or skills to expand the business of providing labor services and services to the society. China's service industry, according to the classification of national economic industries, refers to a part of the tertiary industry, including catering, accommodation, tourism, warehousing, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services.

The taxation scope of service industry includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries.

Baidu encyclopedia-service fee invoice