1. VAT:

If you are a general taxpayer, when paying:

Borrow: Taxes payable-VAT payable (taxes paid)

Loans: bank deposits

If you are a small-scale taxpayer,

Borrow: Taxes payable-VAT payable

Loans: bank deposits

2. Business tax and surcharge.

Business tax is paid according to a certain proportion of income, and different industries have different tax rates. Additional tax shall be paid according to a certain proportion (VAT+business tax+consumption tax). The tax rate may be different in different regions.

Business tax and surcharge should be accrued first.

Cumulative time:

Borrow: main business taxes and surcharges

Loan: taxes payable-urban construction tax payable.

-education surcharge

Taxes may vary from place to place. In some places, local education surcharges are levied, and in some places, river management fees are levied.

When paying:

Borrow: taxes payable-urban construction tax payable (education surcharge, etc. )

Loans: bank deposits