Income tax expense. If the tax refund is 1 of the previous year, the tax refund is received:: bank deposit loan: tax payable-income tax payable. 2. Carry-forward debit: tax payable-income tax payable credit: full text of profit and loss adjustment of previous years.

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From the Science Education Accreditation Team 2018-10-14.

1. If the refund is current year loan: bank deposit loan: income tax expense 2. If the refund is 1 of the previous year. If tax refund is received, bank deposit loan: tax payable-income tax payable. 2. Carry-forward debit: tax payable-income tax payable: profit and loss adjustment of previous years is the same as the full text.