Current location - Information Consultation Platform - Company Registration - Our company is engaged in automobile trade. We help customers get kickbacks from bank loans, and banks charge VAT service fees. How to make accounting entries?

Our company is engaged in automobile trade. We help customers get kickbacks from bank loans, and banks charge VAT service fees. How to make accounting entries?

Small-scale taxpayer entries are as follows

Debit: bank deposit

Loan: main business income/other business income-service fee income

Loan: Taxes payable-VAT payable

General taxpayer entries are as follows

Debit: bank deposit

Loan: main business income/other business income-service fee income

Loan: Taxes payable-VAT payable (output tax)

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