[GNC] How to record Personal income tax ?

[Long]

Hello,

I thought my last question is about how i write that into gnucash with
informed that i can't use over 2700, because there is 300$ to pay tax. 
I thought, i need to do in gnucash like this:
Credit from income to asset: 3000 each month
And then i will see my assets increase 3000
When i pay tax, i will credit my assets to expense:tax
But, Before i pay tax, i need to know that i can't use 300&, if i use it, i
will have trouble.

I don't think my question is about accounting, or i misunderstanding
something?
Just like savings, I'm going to save my money to travel, in real life, i
don't transfer my money to anywhere, it's still inside my bank. So i keeping
that money in my bank in gnucash, don't create any virtual account for that.
I just create a spreadsheet and write every $ i saved for travel, and watch
it every day to make sure i don't spend that money. Did i wrong about this
solutions? If i don't, should i do the same for tax? 
Generally, i just want to have something (gnucash or anything else) to alert
me, what i can or can't do.



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