How to calculate the SMS fee in WeChat official account?

For enterprises, the SMS fee charged by the bank to the bank account belongs to the service provided by the bank and is included in the financial expense-service fee account. When a general taxpayer obtains a special invoice, it shall also confirm the corresponding input tax. The entry is,

Debit: financial expenses-service fees,

Taxes payable-VAT payable-input tax,

Loans: bank deposits, etc.