When an enterprise receives the training fee income, it shall conduct accounting treatment according to the income situation, as follows:

1, education and training belong to the main business of an enterprise, and should be accounted for by the subject of "main business income". The specific accounting treatment is as follows:

Debit: bank deposit (or accounts receivable)

Loan: income from main business

Taxes payable-VAT payable (output tax)

2, education and training belongs to other businesses other than the main business of the enterprise, should be through the "other business income" account, the specific accounting treatment is:

Debit: bank deposit (or accounts receivable)

Loans: other business income

Taxes payable-VAT payable (output tax)

It should be noted that when the enterprise is a small-scale taxpayer, the value-added tax payable should be calculated through the subject of "tax payable-value-added tax payable (output tax)".