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Accounting treatment of withholding tax and entrusted tax collection
If the invoices for withholding and tax collection received from the local taxation bureau are taxes paid in advance by your company, the following accounting treatment will be made: debit: other receivables-withholding business tax, and credit: bank deposit or cash.

If your company has not paid taxes in advance, you can just hand over the relevant documents to the labor service personnel without accounting treatment.