During the epidemic period, the accounting subjects involved in the tax refund of catering industry mainly include income tax expenses, taxes payable-income tax payable, taxes payable-value-added tax payable (tax exemption), taxes and surcharges-property tax, and profit and loss adjustment of previous years.

Among them, it should be noted that the previous year's profit and loss adjustment account mainly accounts for the correction of major errors in the previous year's financial statements, including calculation errors, accounting entries errors and omissions. The profit and loss adjustment of previous years should be reported in the retained earnings statement, showing the net effect after tax. For events that occurred before the reporting period, the profit and loss adjustment of previous years will change the opening balance of retained earnings.