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

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