1. When small-scale enterprises are exempted from VAT during the epidemic:
Debit: bank deposit
Credit: main business income
Taxes payable - VAT payable
Debit: taxes payable - VAT payable
Credit: Other income (or non operating income)
2. During the epidemic period, general taxpayers are exempted from VAT:
Debit: bank deposit
Credit: main business income
Tax payable - VAT payable (output tax)
Debit: taxes payable - VAT payable (tax deduction)
Credit: Other income (or non operating income)
When taxpayers are exempt from VAT during the epidemic, they can be treated through the "taxes payable" or "other income" and other items.