How to deal with the accounting of consulting fees?

Since I am engaged in information technology services, I should be a "business tax" taxpayer. Small-scale taxpayers generally refer to VAT taxpayers.

The service industry business tax rate is 5%, and the business tax payable for this income is:

14500× 5% = 725 yuan

At the same time, additional fees for urban construction and education should be paid:

Urban construction: 725× 7% = 50.75 yuan.

Education surcharge: 725× 3% = 2 1.75.

Entries for this income:

Debit: bank deposit (or accounts receivable) 14500

Loan: main business income 14500.

Debit: business tax and additional 797.5

Loan: Taxes payable-Business tax payable 725

Taxes payable-Urban construction tax payable 50.75

Taxes payable-education surcharge payable 2 1.75