Company's main business: providing information consultation, etc. Invoice the service fee at the beginning of the month, collect the money before the end of the month, and pay the tax at the beginning of the next month: business tax, urban construction and
Revenue recognized in the month of bill: Debit: bank deposit.
Loan: income from main business
Tax payable at the end of the month: debit: main business tax and surcharge.
Loan: Taxes payable-business tax
Taxes payable-urban construction tax
Taxes payable-education surcharge
When paying taxes next month: Borrow: Taxes payable (same as above).
Loans: bank deposits