If the accounts are subject to tax inspection, you should follow the invoice items when making accounts. Otherwise, when the tax checks your account, your account processing does not match the number. Simply put, you can make two sets of accounts. A set of accounts for tax inspection shall be recorded as income and expenditure according to the items filled in the invoice. A set of accounts for personal use shall be recorded in revenue and expenditure according to actual items. Do you want to debit the withholding tax to other receivables? When the tax is actually deducted, if the money is deducted, other receivables are credited and the corresponding taxable expenses are debited.