The consulting service fee paid by the enterprise can be included in the management fee-consulting service fee, sales fee-consulting service fee and other subjects according to the user department. If a general taxpayer obtains an input invoice, it shall also confirm the corresponding input tax amount. The entry is,
Borrow: management fee-consulting fee,
Sales expenses-consulting expenses,
Taxes payable-VAT payable-input tax,
Loans: accounts payable, etc.