According to the Accounting Standards for Small Enterprises, accounting subjects and main accounting treatment regulations: \x0d\ "Taxes payable" accounts for various taxes and fees payable by small enterprises according to tax laws and other regulations, 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. \x0d\ Personal income tax withheld and remitted by small enterprises is also accounted for by this account. \x0d\ Main business taxes and additional subjects Accounting for consumption tax, business tax, urban maintenance and construction tax, resource tax, education surcharge and local education surcharge incurred by small enterprises in their main business. Property tax, vehicle and vessel use tax, land use tax and stamp duty can also be accounted for in this account. \x0d\x0d\ accounting entry \x0d\ 1, accrual \x0d\ debit: main business tax and surcharge \x0d\ loan: tax payable-education surcharge \x0d\ loan: tax payable-local education surcharge, etc. \x0d\ 2 X0d\ Loan: bank deposit \x0d\ 3, month-end carry-forward \x0d\ Debit: current year's profit \x0d\ Loan: main business tax and surcharge.