Question answer: If bookkeeping is made according to the actual payment list, you still need to pass the subject of "Taxes payable", and the entries are as follows:

Borrow: taxes and surcharges

Loan: Taxes payable/urban maintenance and construction tax.

Loan: Taxes payable/education surcharge

Loan: Taxes payable/local education surcharge

Loan: Taxes payable/stamp duty

Borrow: Taxes payable/urban maintenance and construction tax

Borrow: Taxes payable/education surcharge

Borrow: Taxes payable/local education surcharge

Borrow: Taxes payable/stamp duty

Loans: bank deposits, etc.

Accounting basis: According to the Notice on Printing and Distributing the Provisions on Accounting Treatment of Value-added Tax (Caishui [2065438+06] No.22) issued by the Ministry of Finance on February 3, 20/KLOC-0, the name of "business tax and surcharges" was changed from business tax to "taxes and surcharges" to account for enterprise operation. The "business tax and surcharge" item in the income statement is adjusted to "tax and surcharge" item.

Business development: For subjects such as employee salaries, taxes and fees, it is suggested to pass "Payable Employee Salaries" and "Payable Taxes and Fees" first, so that a lot of time can be saved in later disclosure of notes or data statistics.