The urban maintenance and construction tax payable for this year's sales is 80,000 yuan, of which the urban maintenance and construction tax payable for product sales is 60,000 yuan.

Recover the urban maintenance and construction tax that should be borne by sales this year,

1. The accounting entries of the part that should be borne by product sales are:

Debit: business tax and additional 60,000 yuan.

Loan: Taxes payable-urban maintenance and construction tax of 60,000 yuan.

2. Other 20,000 yuan,

(1) If raw materials are sold, the entry is the same as product sales.

(2) If it is accrued according to the business tax payable on the sale of real estate or the value-added tax payable on the sale of machinery and equipment, the entry is:

Debit: fixed assets liquidation of 20,000.

Loan: taxes payable-urban maintenance and construction tax of 20,000 yuan.

(3) If it is accrued according to the business tax payable on the transfer of intangible assets, the entry is:

Debit: Bank deposit (money actually received)

Cumulative amortization (amortization amount)

Loan: intangible assets (cost)

Taxes payable-business tax payable

-Urban maintenance and construction tax shall be paid.

Debit balance: Debit non-operating expenses or credit non-operating income.