1. According to the relevant provisions of the tax law, if the expenses paid by the general VAT taxpayer for purchasing special equipment for the VAT tax control system for the first time and the technical maintenance fees paid are allowed to be fully deducted from the VAT payable, the actual amount paid or payable shall be debited to the subjects such as "management expenses" and credited to the subjects such as "bank deposits". It is used to record the value-added tax payable of the enterprise in accordance with the regulations.

2, the enterprise technical maintenance fees, according to the actual amount paid or payable, debit "management fees" and other subjects, credited to "bank deposits" and other subjects. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable (tax relief)" and credit the "non-operating income" and other subjects.

Entries:

Borrow: management fee/office fee is 407 yuan.

Credit: cash (or bank) 407

Debit: Taxes payable-VAT payable (tax reduction or exemption) 407

Loan: non-operating income/government subsidy 407

Month-end carry-over: Debit: Taxes payable-unpaid VAT 407

Loan: Taxes payable-VAT payable (tax reduction or exemption) 407

Extended information VAT anti-counterfeiting tax control system is the main part of the national golden tax project implemented by the state to strengthen the collection and management of VAT, improve the taxpayer's consciousness of paying taxes according to law, and timely discover and investigate VAT tax evasion and fraud.

The anti-counterfeiting tax control system of value-added tax was developed in 1994 by State Taxation Administration of The People's Republic of China, China Aerospace Industry Corporation and other departments, combining computer, microelectronics, photoelectric technology and data encryption technology.

The system adopts compound encryption and authentication algorithm, and adopts a theoretically unbreakable password system of one machine, one secret at a time, which has strong confidentiality and security.

Tax departments and enterprises can independently realize the anti-counterfeiting authentication of invoices by using this system, and can check fake invoices and "Yin and Yang" tickets at any time and place without networking.

At the same time, the stub data obtained from the tax filing subsystem of the system and the deduction data obtained from the authentication subsystem will directly enter the VAT computer audit system.

Through the computer audit system of value-added tax, the information of special invoices for value-added tax and the information of tax declaration are comprehensively cross-compared, and the tax sources can be grasped in time and various problems in the process of value-added tax management can be found, which can curb the illegal and criminal acts of using special invoices for value-added tax.

References:

Baidu Encyclopedia: VAT Anti-counterfeiting Tax Control System