It should be recorded in the subject of "business tax and surcharges", the education surcharge for the disposal of fixed assets should be recorded in the subject of "fixed assets cleaning", the disposal of intangible assets should be recorded in the subject of "non-operating expenses", and the sales of raw materials or other part-time businesses should be recorded in the subject of "other business expenses".
rule
According to the Accounting Standards for Small Enterprises, the subject of "Taxes payable" accounts for various taxes and fees that small enterprises should pay according to the provisions of the tax law, including value-added tax, consumption tax, business tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, vehicle and vessel use tax, education surcharge, local education surcharge, mineral resources compensation fee, etc.
Personal income tax withheld and remitted by small enterprises is also accounted for in this account. "Main business tax and surcharge" accounts for consumption tax, business tax, urban maintenance and construction tax, resource tax, education surcharge and local education surcharge incurred by small enterprises. Property tax, vehicle and vessel use tax, land use tax and stamp duty can also be accounted for in this account.