How to calculate taxes on products sold?

The method for calculating taxes on sales of products is:

1. If the enterprise is a general taxpayer and the tax rate is 17:

Tax amount = tax-included income/1.17 *17. The accounting entries are:

Debit: accounts receivable/bank deposits

Credit: main business income

Taxes payable - value-added tax payable -Output tax

2. If the enterprise is a small-scale taxpayer and the tax rate is 3:

Tax amount = tax-included income/1.03*3. The accounting entries are:

Debit: accounts receivable/bank deposits

Credit: main business income

Taxes payable - value-added tax payable