How to invoice the brand joining fee?

The franchise fee is the fee charged by the franchisor to the franchisee for using the franchise right, which belongs to the act of transferring the right to use the trademark. For ordinary taxpayers, invoices are issued at the rate of 6%. For small-scale cases, the billing rate is 1% during the epidemic period, instead of 3% during the epidemic period. The accounting entries are as follows:

Debit: bank deposit,

Loan: main business income (or other business income),

Loan: Taxes payable-VAT payable.