The franchise fee is a franchise fee collected from the franchisee, which is an act of transferring the right to use a trademark. For general taxpayers, the invoice will be invoiced at a tax rate of 6. For small-scale taxpayers, the invoice will be invoiced at a tax rate of 1 during the epidemic. , not the levy rate of 3 during the epidemic period. The accounting entries are as follows:

Debit: bank deposit,

Credit: main business income (or other business income),

Credit: tax payable Fee - VAT payable.