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How to make accounting entries for monthly rental of contracted parking spaces to individuals?

Contract parking spaces to individuals.

Monthly rental accounting entries,

If you are a small-scale taxpayer,

Debit: bank deposits/accounts receivable

Loan: main business income/other business income.

Taxes payable-VAT payable

If you are an ordinary taxpayer,

Debit: bank deposits/accounts receivable

Loan: main business income/other business income.

Taxes payable-VAT payable (input tax)

Additional tax is calculated separately.