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How to make accounting entries for the provision of education surcharge, local education surcharge, local education fund, flood control and security fund and grain risk fund?
Cumulative time:

Borrow: main business taxes and surcharges

Loan: other payables-education surcharge

Borrow: management expenses-local education surcharge, local education fund, flood control and security fund, food risk fund.

Loans: other payables-local education surcharge, local education fund, flood control and security fund and food risk fund.