At present, there are VAT subsidies, so there is no need to increase additional taxes and fees. Because of the current VAT allowance, the payable VAT is 0, and the tax basis of the additional tax is 0, so the additional tax is also 0.

Taxes payable-The accumulated additional tax payable for VAT in this year is less than the actual accrued additional tax, so accounting treatment is required: according to the difference between the actual calculated amount and the actual accrued additional tax law in this year, the following entries are made:

Borrow: taxes and surcharges

Loan: taxes payable-urban construction tax payable

Taxes payable-education surcharge payable

Taxes payable-local education surcharge payable

Taxes payable-water conservancy construction fund payable