What is the accounting treatment of withholding five insurances and one gold and personal income tax?

Accounting treatment of withholding five insurances and one gold and personal income tax;

Withholding when paying wages:

Debit: accounts payable-wages,

Loan: other payables-personal social security expenses,

Loan: other payables-personal provident fund,

Loan: taxes payable-personal income tax,

Loans: bank deposits, etc.

When handing in:

Debit: other payables-personal social insurance premium,

Debit: other payables-personal provident fund,

Borrow: tax payable-personal income tax,

Borrow: Payable staff salaries-social security fees,

Borrow: accounts payable-provident fund,

Loan: bank deposit.