The owner pays the property fee, and the property pays the meal. How to make the account?

Accounting treatment of property fees paid by owners and rice donated by property;

Accounting includes sales expenses, and tax law should treat sales as sales, pay value-added tax and enterprise income tax, and withhold and remit personal income tax of owners.

Income from receipt of property fee confirmation:

Debit: bank deposit,

Loan: income from main business,

Credit: tax payable-VAT payable-output tax.

Distribute rice:

Debit: sales expenses,

Loan: inventory goods,

Credit: tax payable-VAT payable-output tax.