Borrow: management fee-consulting fee,
Borrow: tax payable-value-added tax payable-input tax,
Loans: bank deposits,
Consulting fee refers to the remuneration paid by the entrusting party to obtain the opinions or suggestions of consultants or companies on related matters. For example, lawyers or law firms pay consulting fees for consulting related legal issues, tax agents pay consulting fees for consulting related tax issues, and insurance brokers pay consulting fees for consulting related risk assessment and risk management issues. Such professionals or institutions, such as accountants (firms), doctors, pharmacists, chemists, teachers, managers, marketing planners, advertising planners, ISO consultants, insurance brokers, etc. And titles not recognized by the state.