[IMP] l10n_lu: few improvements

- updated tax name/description
- shown code as per official tax report in tax report lines
- changed types of few account
- set 17-S-S as default sales tax
- added a new account with code 703001

closes odoo/odoo#37731

Signed-off-by: Josse Colpaert <jco@openerp.com>

addons/l10n_lu/data/account.account.template-2011.csv

 id,code,name,user_type_id/id,reconcile,chart_template_id:id
 lu_2011_account_101,101,Subscribed capital,account.data_account_type_equity,FALSE,lu_2011_chart_1
-lu_2011_account_102,102,Subscribed capital not called,account.data_account_type_equity,FALSE,lu_2011_chart_1
-lu_2011_account_103,103,Subscribed capital called but unpaid,account.data_account_type_equity,FALSE,lu_2011_chart_1
+lu_2011_account_102,102,Subscribed capital not called,account.data_account_type_fixed_assets,FALSE,lu_2011_chart_1
+lu_2011_account_103,103,Subscribed capital called but unpaid,account.data_account_type_fixed_assets,FALSE,lu_2011_chart_1
 lu_2020_account_104,104,"Capital of individual companies, corporate partnerships and similar",account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2011_account_105,105,Endowment of branches,account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2011_account_10611,10611,Cash withdrawals (daily life),account.data_account_type_equity,FALSE,lu_2011_chart_1
@@ -75,10 +75,10 @@ lu_2020_account_1411,1411,Results brought forward in the process of assignment,a
 lu_2020_account_1412,1412,Results brought forward (assigned),account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2011_account_142,142,Result for the financial year,account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2011_account_15,15,Interim dividends,account.data_account_type_equity,FALSE,lu_2011_chart_1
-lu_2020_account_1611,1611,Development costs,account.data_account_type_other_income,FALSE,lu_2011_chart_1
+lu_2020_account_1611,1611,Development costs,account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2020_account_16121,16121,Acquired against payment (except Goodwill),account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2020_account_16122,16122,Created by the undertaking itself,account.data_account_type_equity,FALSE,lu_2011_chart_1
-lu_2020_account_1613,1613,Goodwill acquired for consideration,account.data_account_type_expenses,FALSE,lu_2011_chart_1
+lu_2020_account_1613,1613,Goodwill acquired for consideration,account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2020_account_1621,1621,"Subsidies on land, fitting-outs and buildings",account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2020_account_1622,1622,Subsidies on plant and machinery,account.data_account_type_equity,FALSE,lu_2011_chart_1
 lu_2020_account_1623,1623,"Subsidies on other fixtures, fittings, tools and equipment (including rolling stock)",account.data_account_type_equity,FALSE,lu_2011_chart_1
@@ -175,13 +175,13 @@ lu_2020_account_3632,3632,Inventories of buildings for resale in foreign countri
 lu_2020_account_37,37,Down payments on account on inventories,account.data_account_type_current_assets,FALSE,lu_2011_chart_1
 lu_2011_account_4011,4011,Customers,account.data_account_type_receivable,TRUE,lu_2011_chart_1
 lu_2011_account_40111,40111,Customers (PoS),account.data_account_type_receivable,TRUE,lu_2011_chart_1
-lu_2011_account_4012,4012,Customers - Receivable bills of exchange,account.data_account_type_receivable,TRUE,lu_2011_chart_1
-lu_2011_account_4013,4013,Doubtful or disputed customers,account.data_account_type_receivable,TRUE,lu_2011_chart_1
-lu_2011_account_4014,4014,Customers - Unbilled sales,account.data_account_type_receivable,TRUE,lu_2011_chart_1
-lu_2011_account_4015,4015,Customers with a credit balance,account.data_account_type_receivable,TRUE,lu_2011_chart_1
+lu_2011_account_4012,4012,Customers - Receivable bills of exchange,account.data_account_type_current_assets,TRUE,lu_2011_chart_1
+lu_2011_account_4013,4013,Doubtful or disputed customers,account.data_account_type_current_assets,TRUE,lu_2011_chart_1
+lu_2011_account_4014,4014,Customers - Unbilled sales,account.data_account_type_current_assets,TRUE,lu_2011_chart_1
+lu_2011_account_4015,4015,Customers with a credit balance,account.data_account_type_current_liabilities,TRUE,lu_2011_chart_1
 lu_2011_account_4019,4019,Value adjustments,account.data_account_type_current_assets,FALSE,lu_2011_chart_1
 lu_2011_account_4021,4021,Customers,account.data_account_type_receivable,TRUE,lu_2011_chart_1
-lu_2011_account_4025,4025,Customers with creditor balance,account.data_account_type_receivable,TRUE,lu_2011_chart_1
+lu_2011_account_4025,4025,Customers with creditor balance,account.data_account_type_current_assets,TRUE,lu_2011_chart_1
 lu_2011_account_4029,4029,Value adjustments,account.data_account_type_current_assets,FALSE,lu_2011_chart_1
 lu_2011_account_41111,41111,Trade receivables,account.data_account_type_current_assets,FALSE,lu_2011_chart_1
 lu_2011_account_41112,41112,Loans and advances,account.data_account_type_current_assets,FALSE,lu_2011_chart_1
@@ -304,7 +304,7 @@ lu_2020_account_47263,47263,Life annuities,account.data_account_type_current_lia
 lu_2020_account_47264,47264,Other similar debts,account.data_account_type_current_liabilities,TRUE,lu_2011_chart_1
 lu_2020_account_4727,4727,Derivative financial instruments,account.data_account_type_current_liabilities,TRUE,lu_2011_chart_1
 lu_2011_account_4728,4728,Other miscellaneous debts,account.data_account_type_current_liabilities,FALSE,lu_2011_chart_1
-lu_2011_account_481,481,Deferred charges (on one or more financial years),account.data_account_type_current_assets,FALSE,lu_2011_chart_1
+lu_2011_account_481,481,Deferred charges (on one or more financial years),account.data_account_type_prepayments,FALSE,lu_2011_chart_1
 lu_2011_account_482,482,Deferred income (on one or more financial years),account.data_account_type_current_liabilities,FALSE,lu_2011_chart_1
 lu_2011_account_483,483,State - Greenhouse gas and similar emission quotas received,account.data_account_type_current_liabilities,FALSE,lu_2011_chart_1
 lu_2011_account_484,484,Transitory or suspense accounts - Assets,account.data_account_type_current_assets,FALSE,lu_2011_chart_1
@@ -590,6 +590,7 @@ lu_2020_account_7021,7021,Sales of finished goods,account.data_account_type_othe
 lu_2020_account_7022,7022,Sales of semi-finished goods,account.data_account_type_other_income,FALSE,lu_2011_chart_1
 lu_2020_account_7023,7023,Sales of residual products,account.data_account_type_other_income,FALSE,lu_2011_chart_1
 lu_2020_account_7029,7029,Sales of work in progress,account.data_account_type_other_income,FALSE,lu_2011_chart_1
+lu_2020_account_703001,703001,Sale of Services,account.data_account_type_other_income,FALSE,lu_2011_chart_1
 lu_2020_account_70311,70311,Concessions,account.data_account_type_other_income,FALSE,lu_2011_chart_1
 lu_2020_account_70312,70312,Patents,account.data_account_type_other_income,FALSE,lu_2011_chart_1
 lu_2020_account_70313,70313,Software licences,account.data_account_type_other_income,FALSE,lu_2011_chart_1

addons/l10n_lu/data/account.chart.template.csv

 id,property_account_receivable_id/id,property_account_payable_id/id,property_account_expense_categ_id/id,property_account_income_categ_id/id,income_currency_exchange_account_id/id,expense_currency_exchange_account_id/id,default_pos_receivable_account_id/id,property_stock_account_input_categ_id/id,property_stock_account_output_categ_id/id,property_stock_valuation_account_id/id
-lu_2011_chart_1,lu_2011_account_4011,lu_2011_account_44111,lu_2011_account_6061,lu_2020_account_7061,lu_2020_account_7561,lu_2020_account_6561,lu_2011_account_40111,lu_2011_account_321,lu_2011_account_321,lu_2020_account_60761
+lu_2011_chart_1,lu_2011_account_4011,lu_2011_account_44111,lu_2011_account_6061,lu_2020_account_703001,lu_2020_account_7561,lu_2020_account_6561,lu_2011_account_40111,lu_2011_account_321,lu_2011_account_321,lu_2020_account_60761