Accrual entry: payment entry: debit: main business tax and additional debit: tax payable-VAT loan: tax payable-VAT payable-personal income tax payable-personal income tax. Taxes payable-enterprise income tax payable-enterprise income tax payable-urban construction tax payable-urban construction tax payable-local education tax payable-education surcharge payable-education surcharge payable: cash (bank deposit)