Do water conservancy funds and stamp duty need to be accrued? How to make an entry? Should the water conservancy fund be included in non-operating expenses or management expenses when paying? It's confusing. ask for advice All need to be accrued, and the payment of water conservancy construction fund belongs to the payment outside the business of the enterprise, so it should be recorded in the expenditure account of the business department; Not recorded in the management expense account, the specific entries are as follows:

Water conservancy fund: accrual time: Debit: non-operating expenditure-water conservancy construction fund

Loan: taxes payable-water conservancy construction fund payable.

Withholding: borrowing: taxes payable-water conservancy construction fund.

Loans: bank deposits

Stamp Duty: Timeable: Debit: Management Fee-Stamp Duty.

Loan: tax payable-printing fee payable

Withholding: Borrowing: Taxes payable-Stamp duty payable.

Loans: bank deposits