Log in to the electronic tax bureau, click the tax return form, select the water conservancy fund to declare, fill in the tax basis, and declare the withholding tax.

The accounting treatment of withdrawing water conservancy funds is,

Debit: taxes and surcharges,

Loan: taxes payable-water conservancy fund.

When paying the water conservancy fund, the accounting treatment is,

Borrow: taxes payable-water conservancy fund,

Loan: bank deposit.