enterprises are subject to the approved enterprise income tax, and the income tax paid for book losses will not be refunded, and it is also required to pay taxes according to the income divided by the taxable income rate and multiplied by the applicable tax rate. The relevant accounting entries are as follows:

debit: income tax expense,

credit: taxes payable-enterprise income tax payable.

At the same time, make the following entries:

Borrow: tax payable-enterprise income tax payable,

Loan: bank deposit.