try this, Give Proper name as your module related. And you will get this. following is an example.
#create tree view and form view and below is menu
<record model="ir.actions.act_window" id="action_menu_tax_types">
<field name="name">Withholding Tax Types</field>
<field name="res_model">model.name</field>
<field name="view_type">form</field>
<field name="view_mode">tree,form</field>
</record>
<menuitem parent="account.next_id_27" id="menu_action_menu_tax_types" action="action_menu_tax_types"/>
You will see the below Taxes Menu
like menu name Tax Types
and sub menu name Withholding Tax Types
.
Hope this will help you.