At present, personal income tax is paid by enterprises, which pay for individuals first and then collect it from individuals. Accounting entries:

When withholding,

Debit: Other receivables.

Loan: taxes payable-personal income tax payable

When paying taxes,

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

When collecting from individuals,

Borrow: cash or bank deposit

Credit: other receivables

If the company pays wages-when withholding taxes,

Debit: Expense Account-Salary

Loan: taxes payable-personal income tax payable