Enterprises that implement the original enterprise accounting system and small enterprise accounting system are included in the subject of "main business tax and surcharge"

Borrow: main business taxes and surcharges

Loan: other payables-education surcharge

Enterprises that implement the new accounting standards for business enterprises are included in the "business tax and surcharges" account.

Borrow: business tax and surcharges

Loan: Taxes payable-education surcharge