How to deal with the accounts of sugar, tobacco and liquor stores?

The small-scale tax rate is 3%. The tax rate of general taxpayers is 17%.

If there is no document, the outbound order will be regarded as sales.

Debit: accounts receivable and other subjects-* * unit

Loan: income from main business

Taxes payable-VAT-output tax

2. Carry forward costs

Debit: main business cost

Loans: Goods in stock

3. Recover the payment

Debit: bank deposit

Credit: accounts receivable and other subjects-* * unit