1. Accrual: debit: management fee-tax credit: tax payable-land use tax payable. Borrow: business tax and additional loans: taxes payable-taxes payable for water conservancy funds-taxes payable for education fees-surcharges for local education fees. Note: stamp duty does not need to be accrued, and it is directly included in the expenses when it is paid. 2. Payment: Borrow: management fee-tax payable (stamp duty)-land use tax payable-water conservancy fund payable-education surcharge payable-local education surcharge loan: if bank deposit can help you, please adopt it! thank you