1. When calculating income tax in advance and paying income tax on a monthly or quarterly basis, prepare accounting entries.

Debit: income tax.

Loan: taxes payable-enterprise income tax payable.

Borrow: tax payable-enterprise income tax payable.

Loan: bank deposit.

2. At the end of the year, when the annual settlement is made according to the tax revenue paid by itself, the annual income tax payable is calculated, and after deducting the tax paid in advance, it becomes the supplementary tax, and accounting entries are prepared.

Debit: income tax.

Loan: taxes payable-enterprise income tax payable.