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How to deal with the new tax price adjustment fund when making accounts? Is it included in the management fee or business tax and surcharge? Tax payable?
1, and the price adjustment fund is included in the management expenses.

2.( 1) If it is not presented, it will be paid.

Borrow: management fee-price adjustment fund

Loans: bank deposits, etc.

(2) If you extract

When extracting:

Borrow: management fee-price adjustment fund

Loan: other payables-price adjustment fund

When you surrender

Debit: other payables-price adjustment fund

Loans: bank deposits, etc.