This month, the urban maintenance and construction tax is 2000 yuan, and the education fee is 6000 yuan. How to keep accounts?

1。 Borrow business tax and surcharges

Loans; Taxes payable-urban construction tax in 2000

Loan: Other payables-education fee is 6000 yuan.

2 borrow; Main business income 15000

Loan: profit this year 15000.

3. Borrow a profit of 9000 this year.

Loans; The main business cost is 3000

Loan: main business tax and additional 2000 yuan.

Loan: management fee 1000.

Loan: the income tax expense is 3000 yuan.

4. Debit: the income tax expense is 3,000 yuan.

Loan: Taxes payable-enterprise income tax 3000 yuan.

5 Borrow this year's profit 12000.

Loan: profit distribution-undistributed profit 12000