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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.
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