By the end of the month, according to this month's income, the proportion of price adjustment funds in each city is different. Our city is accrued according to one thousandth of the quarterly income.
Regarding the additional taxes and fees, the entries are as follows:
1. drug withdrawal period
Borrow: main business taxes and surcharges
Loans: other payables.
2. When paying
Debit: Other payables.
Lend bank deposits, etc.
3. When carrying forward at the end of the month
Debit: this year's profit
Loan: main business taxes and surcharges