how to make an account of the water conservancy fund paid back after making other tax settlement returns

Borrow: management fee-tax-water conservancy fund .1

Loan: tax payable-water conservancy fund .1

Pay back

Borrow: tax payable-water conservancy fund .1 < This is related to business, how to account for non-operating expenses. This is an undercharge, not a fine.

if the profit and loss of previous years are involved, the account of "adjustment of profit and loss of previous years" should be used.

Borrow: adjustment of profit and loss of previous years by .1

Loan: tax payable-.1

Loan: bank deposit by .