How to make accounting entries for tax-controlled technical service fees

The accounting entries of the tax control screen service fee are as follows:

1. General taxpayer

When paying the tax control panel service fee

Borrow: management fee

Loan: bank deposit/cash on hand.

When deducting value-added tax or tax payable

Borrow: Borrow: Taxes payable-VAT payable (tax reduction or exemption)

2. Small scale taxpayers

When paying the tax control panel service fee

Borrow: management fee

Loan: bank deposit/cash on hand.

When deducting the VAT payable,

Taxes payable-VAT payable

Loan: management fee