Borrow: management fees-taxes and fees-water conservancy fund

Loan: taxes payable-water conservancy fund

Can I include it in the tax payable? -No..

Taxes payable refer to all kinds of taxes that should be paid by enterprises according to the operating income and profits achieved in a certain period of time and in accordance with the provisions of the current tax law.

Taxes payable include value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge, mineral resources compensation fee and other taxes paid by enterprises according to law, as well as personal income tax collected and remitted by enterprises before being turned over to the state.

Changes of new accounting standards in 2007;

Taxes payable, other payable subjects are cancelled and replaced by "Taxes payable",

The accounting treatment provisions for taxes payable are as follows:

(1), this accounting enterprise shall calculate various taxes and fees payable in accordance with the provisions of the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, vehicle and vessel use tax, education surcharge, mineral resources compensation fee, etc.

② The mineral resources compensation fee, property tax, vehicle and vessel use tax, land use tax and stamp duty that should be paid according to the provisions shall be calculated and determined, and the management fee shall be debited and credited to the subject of "Taxes payable".