How to write accounting entries when a company pays lawyer fees and reports information fees

1. According to the latest provisions of the tax law, law firms belong to the modern service industry. For general taxpayers whose operations have increased, the fees paid to the law firms are required to be calculated based on the price excluding tax and based on the value-added tax rate of 6%. VAT invoices can be used to deduct input tax.

2. For example: A general taxpayer pays a law firm to submit information and obtains a VAT invoice. The price excluding tax is 2,000 yuan, the VAT amount is 120 yuan, and the amount of bank deposit is :

Debit: Management expenses 2,000

Taxes payable - Value-added tax payable (input tax) 120

Loan: Bank deposit 2,120

Amount of deposit via bank: bank deposit 2120

Now give the answer!