1. The urban land use tax, property tax, vehicle and vessel tax, mineral resources compensation fee and sewage charge that should be paid by small enterprises according to regulations shall be debited to the subject of "business tax and surcharges" and credited to this subject (urban land use tax, property tax, vehicle and vessel tax, mineral resources compensation fee and sewage charge that should be paid).
2. Pay urban land use tax, property tax, travel tax, mineral resources compensation fee and sewage charges, debit this account (payable urban land use tax, property tax, travel tax, mineral resources compensation fee and sewage charges), and credit the account of "bank deposit".
The detailed items listed here are not complete, and those who belong to this category can refer to this registration. .