Tax fines are included in the "non-operating expenses" subject, and the specific accounting entries are as follows:

1, when the enterprise has a tax fine:

Borrow: non-operating expenses-fine

Loans: bank deposits

2. When the profit of this year is carried forward at the end of the period:

Debit: this year's profit

Loan: non-operating expenses-penalty

Tax penalty refers to the money collected by tax authorities from taxpayers who violate tax laws and regulations, and it is one of the measures to deal with tax violations. According to the regulations, taxpayers who evade taxes, evade taxes or refuse to pay taxes may be fined as appropriate, in addition to recovering the tax payable and adding a late fee.

Non-operating expenses refer to various expenses incurred by an enterprise that are not directly related to its production and operation, such as inventory loss of fixed assets, net loss of disposal of fixed assets, loss of sale of intangible assets, loss of debt restructuring, provision for impairment of fixed assets, provision for impairment of intangible assets, provision for impairment of construction in progress, fine expenses, donation expenses and extraordinary losses.