1. Is the main business income invoiced or invoiced /(1+3%), but this 3% value-added tax is not reflected in the income statement, because when you handle the value-added tax accounting:

debit: bank deposit

loan: main business income

payable taxes-payable value-added tax

2. Other taxes and fees are all in the income statement. Accounting treatment:

Debit: management fees-various taxes and fees

Loan: taxes and fees payable-urban maintenance and construction tax, education surcharge, prevention of project construction and maintenance management fee, price adjustment fund, urban education development fee and stamp duty

Supplement: "The stamp duty of three ten thousandths refers to the amount calculated according to the purchase and sale contract, but the contract will not be signed in actual operation." In order to simplify the collection of stamp duty, the local taxation bureau. In addition, urban maintenance and construction tax, education surcharge, construction and maintenance management fee, price adjustment fund and urban education development fee are reflected in the income statement, which is of course "main business tax and surcharge".