Debit: 50,000 yuan from the bank.
Borrow: intangible assets 20000.
Non-operating income 30000
2. When business tax is accrued:
Borrow: main business tax and additional 2500.
Loan: taxes payable-business tax payable 2500.
When paying taxes:
Borrow: taxes payable-business tax payable 2500.
Loan: 2500 yuan in bank deposit.