I am a small-scale company. How to declare local tax declaration and social security declaration? And how to write their accounting entries, help!

As far as small-scale companies in manufacturing and commerce are concerned, the current local tax declaration and social security declaration should be online, and the local tax declaration items are mainly business tax and its additional taxes, such as; Urban construction tax and education surcharge, personal income tax withheld and remitted, stamp duty and other taxes mainly based on local fiscal revenue; Social security mainly refers to "five insurances and one gold": social endowment insurance, industrial injury insurance, unemployment insurance, medical insurance, maternity insurance and other parts borne by enterprises. In fact, to put it simply, at present, small-scale taxpayers generally entrust accounting agents to handle tax returns and external financial matters in order to save costs; If you do it yourself, accounting entries are suggested to be handled:

Business tax and urban construction tax: withholding time: from: business tax and surcharges; Loan: tax payable-business tax payable; When paying: borrow: tax payable-business tax payable; Loans: bank deposits;

Withholding and remitting personal income tax: when withholding and remitting: debit: salary payable to employees; Loan: taxes payable-withholding income tax; When paying: debit: taxes payable-withholding income tax; Loans: bank deposits;

For social security fees: when accrued: according to: manufacturing expenses or management expenses \ sales expenses; Loans: wages payable to employees; When paying: from: wages payable to employees; Loan: bank deposit.