As a trustee, if you are a general taxpayer of value-added tax, you will have to pay value-added tax whether you receive commission sales fees as income from your main business or from other businesses.

Accounting entries for a clothing factory entrusting a shopping mall to sell dresses on a consignment basis:

1.

Debit: 8,000 consigned goods for sale on a consignment basis

Loan : Inventory goods 8,000

2. When receiving the consignment list:

Debit: Accounts receivable 17550　　　　

Credit: Main business income 15,000　　　

Taxes payable - value-added tax payable (output tax) 2550　　　

Debit: main business cost 4,000　　　　　

Credit: consignment sales of goods 4,000

3. When payment is received:

Debit: bank deposit 14550　　

Sales expenses 3000　　　

Credit: accounts receivable 17550　

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