Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable

Loan: other payables-education surcharge

Borrow: management expenses-fund income of cultural and educational departments

Loan: other payables-fund income of cultural and educational departments

When paying:

Borrow: taxes payable-urban construction tax payable

Borrow: other payables-education surcharge, fund income of cultural and educational departments.

Supplement:

Should be withheld, can not be directly paid as management fees, should be through the "tax payable" account.