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At the end of the month, the education fee and urban construction tax payable are calculated to be 6000 yuan. How to write accounting entries?
(1) Accounting entries during extraction:

Borrow: main business taxes and surcharges

Loan: Taxes payable-Urban Construction Tax

Loan: Taxes payable-education surcharge

(2) Accounting entries during the carry-over period:

Debit: this year's profit

Loan: main business taxes and surcharges

(3) Accounting entries when paying taxes:

Borrow: Taxes payable-Urban Construction Tax

Borrow: Taxes payable-education surcharge

Loan: Cash on hand or bank deposit.

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