For example, at the end of May, the urban construction tax was 1933.36 yuan, and the additional education fee was 1654.38+0600.02 yuan. However, it was automatically generated by the computer when it was declared in June, and the additional education fee was 1, 654.38+0.660.06438+. If you withdraw too much, you can keep an account like this:

Debit: main business tax and surcharge -0.02

Loan: taxes payable-urban construction tax payable -0.0 1

Other payables-education surcharge -0.0 1