First, when the turnover tax, income tax and late payment fee of the previous year are overdue:

Debit: adjustment of profit and loss in previous years

Loan: Taxes payable-turnover tax

Taxes payable-enterprise income tax

Other payables-tax late fees

Second, the actual payment:

Borrow: Taxes payable-turnover tax

Taxes payable-enterprise income tax

Other payables-tax late payment fee

Loan: bank deposit

Do at the same time:

Debit: profit distribution-undistributed profit

Credit: adjustment of profit and loss in previous years