How did the bank do the accounting entries of withholding various taxes last month?

1. The bank withheld last month's income tax (I understand that you mean corporate income tax, because you mentioned personal income tax later).

Borrow: Taxes payable-enterprise income tax

Loan: bank deposit -XXX bank

2. Withholding last month's VAT

Debit: Taxes payable-Unpaid VAT

Loan: bank deposit -XXX bank

3. Urban maintenance and construction tax and education surcharge last month

Borrow: Taxes payable-Urban Construction Tax

Other payables-education surcharge

Loan: bank deposit -XXX bank

4. Last month's basic old-age insurance premium and unemployment insurance premium

Borrow: management fee-insurance premium (the amount is endowment insurance premium+unemployment insurance premium)

Loan: bank deposit -XXX bank

5. Last month's employee personal income tax

Borrow: Taxes payable-personal income tax

Loan: bank deposit -XXX bank

Follow the above entry, but correct a wrong word. Except personal income tax, other taxes cannot be called withholding.