20 10 September, the income of a hotel is as follows: (1) The income of rooms is 800,000 yuan, and that of bowling alleys is 50,000 yuan; (2) The restaurant's catering income is 500,000 yuan, which is extra. * 20% = 320,000 yuan (the entertainment industry tax rate 10% is a new regulation, and if you are working, it should still be the old tax rate of 20%).

Urban construction tax = 32 * 7% = 22,400 yuan.

Education tax and surcharge =32*3%=0.96 million yuan.

Accounting entry: Accrual: Debit: main business tax and additional RMB 352,000.

Loan: taxes payable-business tax payable is 320,000 yuan.

Taxes payable-urban construction tax payable 22400.

Other payables-education tax and additional 9600.

Actual payment: debit: tax payable-business tax payable of 320,000 yuan.

Taxes payable-urban construction tax payable 22400.

Other payables-education tax and additional 9600.

Loan: 352,000 yuan in bank deposit.