If the accounting standards are adopted, the calculation shall be carried out through the profit and loss adjustment account of the previous year; if the small business accounting standards are adopted, direct deduction or provision can be made 1. Accounting standards 1), the urban construction tax was over-provisioned in the previous year: should be

Taxes payable - Urban construction tax payable Loan: Adjustment of profit and loss in previous years 2) Underaccrual to Water Conservancy Fund Borrow: Adjustment of profit and loss in previous years Loan: Taxes payable - Water Conservancy Fund payable 2, Small Business Accounting Standards 1), above

More accrued urban construction tax and borrow: Taxes payable - Urban construction tax payable Loan: Business taxes and surcharges 2) Less accrued water conservancy fund Borrow: Business taxes and surcharges Loan: Taxes payable - Water conservancy fund payable