What subject does the property management fee belong to in the management fee when declaring national tax?

1. If it belongs to the declared expenses, it should be recorded in the "management expenses" subject.

2. If VAT is paid:

Borrow: Taxes payable-VAT

Loans: bank deposits

3. If it belongs to the income tax paid.

(1) When extracting

Debit: income tax

Loan: Taxes payable-income tax

(2) When carrying forward

Debit: this year's profit

Credit: income tax

(3) When handing in

Debit: Taxes payable-income tax

Loans: bank deposits, etc.