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How to make an account of the combined transport income, such as the income of 6.5438+0 million and the combined transport expenditure of 700,000, how to make entries and how to calculate taxes?
Combined transport revenue 100

Debit: bank deposit 100

Loan: main business income 100.

Joint transportation expenditure

Debit: main business cost 70

Loan: bank deposit 70

Tax = (100-70) * 3% = 0.9

Borrow: the main business cost plus tax is 0.9.

Loan: tax payable-business tax payable 0.9

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