The accounting items for enjoying epidemic relief and refund are "taxes payable - value-added tax payable", "income tax expenses", "taxes and surcharges - property tax", etc.
Among them, "taxes payable" refers to various taxes payable by an enterprise based on the business income and profits achieved within a certain period of time and in accordance with the current tax law, using a certain tax calculation method, including value-added tax, consumption tax, enterprise income tax, personal income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax Land use tax, vehicle and vessel tax, education surcharge, mineral resources compensation, etc. The taxes paid by enterprises that do not need the expected amount to be paid, such as stamp tax and farmland occupation tax, can not be accounted through this account.