This should be a temporary exemption.

Even if it is paid, you are only a withholding agent, not a taxpayer, so the entry should be

Borrow: profit distribution

Loan: profit payable

Loan: Taxes payable-Income tax payable

Note: Assuming that the distribution plan decided by the board of directors is 6,543,800 yuan, you can actually only pay 900,000 yuan, and the other 6,543,800 yuan will be turned over to the tax bureau instead of 6,543,800 yuan, and you will bear the tax of 6,543,800 yuan.