How to write entries when a property company opens a special ticket for resale of water and electricity charges?

1. When receiving the water and electricity fee paid by the user:

Borrow: bank deposits, etc.

Loan: main business income/other business income,

Taxes payable-VAT payable (output tax), small-scale taxes payable-VAT payable.

2. When obtaining the water and electricity invoice issued by the water supply and power supply department:

Debit: main business cost/other business cost,

Taxes payable-Value-added tax payable (input tax) (only involved when the general taxpayer obtains the special ticket and meets the deduction),

Loans: bank deposits, etc.