Debit: accounts receivable, bank deposits,

Loan: income from main business,

Loan: tax payable-value-added tax payable-output tax,

When this item is completed, enter another item as follows:

Debit: tax payable-value-added tax payable-output tax,

Loan: non-operating income,

Borrow: main business cost,

Loan: inventory goods,

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:

1. Self-produced agricultural products sold by agricultural producers;

Agriculture: planting, breeding, forestry, animal husbandry and aquaculture;

2. Contraceptive drugs and devices;

3. Old books: old books, old books bought from the society;

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Imported materials and equipment provided free of charge by foreign governments and international organizations;

6. Disabled persons' organizations directly import articles for the disabled;

7. Goods sold for your own use. Articles for personal use refer to articles used by other individuals themselves.