The "product sales tax and surcharge" account accounting should consist of sales tax and surcharges for selling products and providing industrial services, including value-added tax, consumption tax, city maintenance and construction tax, and education fee surcharge. At the end of the month, the enterprise calculates the sales tax and surcharges that should be paid according to the regulations, debits "product sales tax and surcharges", and credits the "tax payable" and "other payables" subjects. At the end of the period, the balance of the "product sales tax and additional" account should be transferred to the "profit of this year" account