Borrow: taxes and surcharges-urban construction tax

Taxes and fees-education surcharge

Loan: taxes payable-urban maintenance and construction tax payable.

Taxes payable-education surcharge payable

2, pay urban construction tax and education surcharge:

Borrow: taxes payable-urban maintenance and construction tax payable

Taxes payable-education surcharge payable

Loans: bank deposits

After the reform of the camp, the provision and payment of urban construction tax and education surcharge will be calculated through the subjects of "taxes and surcharges" and the related secondary subjects of "taxes payable". "Taxes and fees" accounts for the consumption tax, urban maintenance and construction tax, urban land use tax, resource tax and education surcharge that should be borne by the enterprise in its main business.