Traditional Culture Encyclopedia - Tourist attractions - How do ordinary taxpayers make tourism income entries?

How do ordinary taxpayers make tourism income entries?

Debit: bank deposit

58000

Loan: income from main business

49572.65(58000/( 1+ 17%))

Taxes payable-VAT payable (output tax) 8427.35

Note: Because the invoice is ordinary and the income includes tax, the income should be converted into tax-free income first.