How to do the accounting entries of education surcharge and local education surcharge?

There are two situations:

1, implement accounting standards for business enterprises, and according to accounting entries:

Accrual time

Borrow: business tax and surcharges

Loan: Taxes payable-Local education surcharge

When paying taxes

Borrow: Taxes payable-Local education surcharge

Loans: bank deposits

2, the implementation of the original "enterprise accounting system", according to the end of the month:

Borrow: main business taxes and surcharges

Loan: other payables-local education surcharge

Payment:

Borrow: other payables-local education surcharge

Loans: bank deposits

Royalties received this month should be recognized as other business income, and the corresponding costs should be determined: other business costs.

Business tax, urban construction tax and education surcharge:

Borrow: business tax and surcharges

Loan: Taxes payable _ Business tax payable

_ Urban Construction Tax

-education surcharge