How to make accounting entries when paying additional tax?

Accounting entry for paying additional tax:

Borrow: tax payable-education surcharge,

Borrow: taxes payable-local education surcharge,

Loans: bank deposits,

When additional tax is accrued:

Borrow: taxes and surcharges-education surcharge,

Borrowing: tax base and surcharge-local education surcharge,

Loan: taxes payable-education surcharge,

Loan: taxes payable-local education surcharge,

Units and individuals paying value-added tax and consumption tax shall declare and pay urban maintenance and construction tax, education surcharge and local education surcharge.

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