Please note that business tax and additional accounting refer to business tax and other taxes incurred in business activities, including business tax and other taxes incurred in main business activities and other business activities. Therefore, whether it is the main business or other businesses, the relevant taxes and fees are not included in their respective business costs, but are all included in business taxes and surcharges.
On the supplementary question.
Whether it is "intangible assets rental" or "information consulting business" in the title, as long as the enterprise classifies this business as other business, its income will be accounted for by the "other business income" account; Its costs are all accounted for by "other business costs"; The payable business tax, urban maintenance and construction tax, education surcharge and other related taxes and fees are all accounted for by the subject of "business tax and surcharge".
Regarding the second supplementary question.
In the original Accounting Standards for Business Enterprises (before 2005), the costs and related taxes incurred by other businesses were accounted for by the subject of "other business expenses". However, under the new Accounting Standards for Business Enterprises (2006), the accounting of other business costs and related taxes and fees has changed, that is, costs are accounted for by the subject of "other business costs" and related taxes and fees are accounted for by the subject of "business taxes and fees".