How to keep an account voucher when the income consulting fee includes tax?

If the income is consulting fees, it belongs to the service industry. In the service industry, the VAT rate of general taxpayers is 6%, and that of small-scale taxpayers is 3%. Accounting treatment is as follows:

general taxpayer

Debit: bank deposit

Loan: income including tax from main business /( 1+6%)

Taxes payable-VAT payable (output tax) tax-included income /( 1+6%)*6%

Small-scale taxpayer

Debit: bank deposit

Loan: income including tax from main business /( 1+3%)

Taxes payable-VAT income payable /( 1+3%)*3%