account/data/template/account.tax-generic_coa.csv

1	id	name	description	invoice_label	amount	type_tax_use	tax_group_id	repartition_line_ids/document_type	repartition_line_ids/factor_percent	repartition_line_ids/repartition_type	repartition_line_ids/account_id
2	sale_tax_template	15%			15	sale	tax_group_15	invoice	100	base
3								invoice	100	tax	tax_received
4								refund	100	base
5								refund	100	tax	tax_received
6	purchase_tax_template	15%			15	purchase	tax_group_15	invoice	100	base
7								invoice	100	tax	tax_paid
8								refund	100	base
9								refund	100	tax	tax_paid