Traditional Culture Encyclopedia - Photography and portraiture - Calculation of business tax in photography industry?

Calculation of business tax in photography industry?

Business tax shall be calculated according to the total sales revenue, that is, sales revenue x applicable tax rate (5%).

Accrued time;

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable

When paying;

Borrow: taxes payable-business tax payable

Loans: bank deposits