when the specified conditions for exemption from value-added tax occur, do:

borrow: cash on hand/deposit in the bank

loan: main business income

loan: tax payable-value-added tax payable

provision of education surcharge, local education surcharge, urban construction tax, stamp duty and water conservancy fund

borrow: business tax and surcharge

loan: tax payable. Urban construction tax:

Borrow: payable taxes-payable taxes-payable value-added tax

Borrow: payable taxes: urban construction tax/education surcharge/local education surcharge, etc.

Loan: non-operating income-subsidy income.