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How to charge for the additional return of education fees?
1. If it is returned this year,

Debit: business tax and additional scarlet letter offset

Credit: write-off of bank deposits

2. Return the education surcharge of the previous year,

Debit: bank deposit

Loan: Profit Distribution-Undistributed Profit

3. If it is a policy return (note: it must be supported by documents)

Debit: bank deposit

Loan: non-operating income