How To Deal With Accounting Under The Tax Payable Law?

According to the taxable income, the enterprise should borrow the income tax, debit the "income tax" subject, and credit the "payable tax.

When the actual income tax is paid, the account of "bank deposit" should be credited to the subject of "payable tax payable on income tax".

If the term "income tax" should be pferred to the "profit" subject, there should be no balance in the "income tax" subject.

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