What is the tax point for accommodation VAT?

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36) Annex 1: "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" : 1. The VAT rate for accommodation services is 6. 2. The applicable value-added tax rate for accommodation services provided by small-scale taxpayers is 3. In addition, according to the relevant provisions of the "Announcement of the State Administration of Taxation on Expanding the Scope of Pilot Programs for Small-scale Taxpayers to Issuance of Special Value-Added Tax Invoices on Their Own" (State Administration of Taxation Announcement No. 8 of 2019), small-scale taxpayers in the accommodation industry can be based on sales volume. 3. Issue special VAT invoices by yourself. Summary: If the hotel is a general taxpayer, it will issue an invoice based on 6% of the tax rate; if the hotel is a small-scale taxpayer, it can issue a special VAT invoice on its own based on 3% of the sales. Note: According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies to Support the Resumption of Work and Business of Individual Industrial and Commercial Households" (Announcement No. 13 of the Ministry of Finance and the State Administration of Taxation of 2020) and the "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation of the Value-Added Tax Policy for Small-scale Taxpayers" Announcement of the Deadline" (Announcement No. 24 of the Ministry of Finance and the State Administration of Taxation in 2020), from March 1, 2020 to December 31, 2020, for small-scale value-added tax taxpayers in Hubei Province, a collection rate of 3 shall apply Sales revenue is exempt from VAT; for items subject to prepayment of VAT at a prepayment rate of 3, prepayment of VAT is suspended. Except for Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions, and municipalities directly under the Central Government are subject to a taxable sales income of 3 levy rates, and are levied VAT at a reduced rate of 1 levy; prepaid VAT items with a 3 prepayment rate are applicable. Prepay VAT at a reduced rate of 1%. Therefore, from March 1, 2020 to December 31, 2020, if the hotel is located outside Hubei (Hubei tax-free), the taxable sales revenue of 3 levy rates will be applied, and the VAT will be levied at a reduced 1 levy rate. Small-scale taxpayers that meet the above conditions and provide accommodation services can issue invoices at a collection rate of 1.

How to make accounting entries for accommodation expenses incurred during a business trip? Debit: management expenses - travel expenses Credit: bank deposits, etc.