The second-level detailed accounts of taxes payable refer to further subdividing each specific tax item based on the first-level detailed accounts for accounting and reporting. The specific subjects will vary according to the tax laws of the country and region. Businesses need to accurately record and report taxes due to ensure compliance with tax laws. It is recommended to consult a professional accountant or tax advisor to ensure accurate and compliant tax accounting and filing.

Based on the title you provided, I understand that you need to know the relevant information about the second-level detailed accounts of taxes payable. Taxes payable refer to the various taxes and fees that enterprises or individuals need to pay in accordance with legal provisions in their business activities. In accounting, taxes payable are usually divided into first-level detailed accounts and second-level detailed accounts.

The first-level detailed accounts refer to the general classification corresponding to different tax types, such as value-added tax, income tax, urban maintenance and construction tax, etc. The second-level detailed accounts are based on the first-level detailed accounts and further subdivide each specific tax item.

The specific secondary detailed items of taxes payable vary depending on the tax laws of the country and region. For example, the secondary detailed accounts of VAT may include output tax, input tax, tax payable, etc. Second-level detailed items of income tax may include corporate income tax payable, personal income tax payable, etc.

In accounting, enterprises need to include relevant taxes payable into the liability accounts in the financial statements in accordance with tax laws and subdivide them into corresponding secondary detailed accounts. This can better track and manage the payment of various taxes and ensure that companies comply with tax laws.

It should be noted that the specific secondary detailed accounts of taxes payable may vary due to the special circumstances of different industries or enterprises. Therefore, during specific operations, it is recommended to consult a professional accountant or tax consultant to ensure accurate and compliant accounting and declaration of taxes.

In short, the second-level detailed accounts of taxes payable refer to further subdividing each specific tax item based on the first-level detailed accounts. The specific subjects will vary according to the tax laws of the country and region. In accounting, enterprises need to record and report the taxes payable according to the corresponding secondary detailed accounts.

The secondary detailed accounts in the tax declaration and payment procedures refer to the corresponding specific subdivided accounts in accordance with the provisions of the tax law during the taxpayer's tax declaration and payment process. These accounts usually cover various tax types, such as value-added tax, income tax, consumption tax, etc., and are further subdivided into different secondary accounts to more accurately record and report taxpayers' tax payments. By clarifying the secondary detailed accounts, taxpayers can clearly understand the specific composition and calculation method of taxes payable, ensuring the accuracy and compliance of declaration and payment. Taxpayers need to choose the correct secondary detailed accounts for declaration and payment based on their own business conditions and tax requirements to avoid tax risks and unnecessary disputes.

Legal basis:

"Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (2019 Revision)": Chapter 2 Taxable Income Section 3 Deductions Section 30 Article 1 The taxes mentioned in Article 8 of the Enterprise Income Tax Law refer to various taxes and surcharges incurred by the enterprise except enterprise income tax and value-added tax that are allowed to be deducted.