business tax is calculated according to 5% of income, urban construction tax and education fee are calculated according to payable business tax plus ***11%, that is, 1.55% of income, and personal income tax is calculated after subtracting 5.55% from 8%.
Borrow: cash, etc.
Loan: main business income
Loan: tax payable-business tax payable
Loan: main business tax and surcharges
Loan: education surcharge
Loan: tax payable-urban construction tax payable
Loan: income tax
.