Loan: taxes payable-education surcharge payable.

Included in the business tax surcharge, according to the relevant requirements of the Notice of the Ministry of Finance on Printing and Distributing the Provisions on Accounting Treatment of Value-added Tax (Caishui [2065438+06] No.22), the name of the subject of "business tax and surcharges" will be adjusted to "taxes and surcharges" after the comprehensive trial of changing the business tax to VAT. This course accounts for the consumption tax, urban maintenance and construction tax, resource tax, education surcharge, property tax, land use tax, travel tax, stamp duty and other related taxes and fees incurred by enterprises in their business activities, and the item "business tax and surcharge" in the income statement is adjusted to "tax and surcharge", which will be implemented as of the date of promulgation (20 16 12.3).