For vegetable wholesale enterprises, if the vegetable wholesale link is exempted from value-added tax, the enterprise shall confirm its corresponding income and tax according to the actual sales amount. When it is actually reduced, the reduced amount is included in the non-operating income account, and its accounting treatment is,
Debit: accounts receivable, etc.
Loan: income from main business,
Taxes payable-VAT payable.
When actually reducing or exempting, the entry is:
Borrow: Taxes payable-VAT payable,
Loan: non-operating income tax relief.