If the additional education fee is reduced or exempted, it shall be accrued and withheld according to the actual amount of the additional education fee after reduction or exemption. If it is reduced in full, the accrual entries will not be made directly.

The additional accruals of the education fees actually paid after the reduction or exemption are as follows:

Debit: taxes and surcharges,

Loan: taxes payable-education surcharge.

When actually paying, the accounting treatment is:

Borrow: taxes payable-education surcharge,

Loan: bank deposit.