When extracting:

Borrow: business tax and surcharges;

Loan: taxes payable-education surcharge.

When carrying forward at the end of the month:

Debit: this year's profit;

Loan: main business taxes and surcharges.

When paying:

Borrow: taxes payable-education surcharge;

Loan: bank deposit.

Education surcharge is a special fund levied for the development of education. The tax authorities are responsible for the collection of additional education fees, and their income is included in the financial budget management. As a special fund for education, the administrative department of education will make overall arrangements to improve the teaching facilities and school conditions in primary and secondary schools. The surcharge for education is based on the value-added tax, consumption tax and business tax paid by taxpayers, and the surcharge rate is 3%.