Sales of non-patented technology

The sale of the right to use non-patented technology belongs to technology transfer service, and the applicable tax rate is 6%.

Output tax =300000*6%= 18000

Enter ... in the journal.

Debit: bank deposit/accounts receivable/notes receivable 3 18000

Loan: Other business income is 300,000 yuan.

Taxes payable-VAT payable (output tax) 18000

Satisfied, please adopt!