Answer: Article 5 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Policies Concerning the Deduction of Special Equipment and Technical Maintenance Fees for VAT Tax Control System (Cai Shui [20 12] 15) stipulates that taxpayers should fill in the special equipment fees and technical maintenance fees for VAT tax control system that can be fully deducted from the VAT payable, according to the following requirements:

The general taxpayer of value-added tax will fill in the deduction amount in column 23 of the VAT Tax Return (applicable to the general taxpayer of value-added tax)' Taxable amount reduction'. When the current tax reduction amount is less than or equal to the sum of the "tax payable" in column 19 and the "tax payable calculated by simple collection method" in column 2 1, it shall be actually filled in according to the current tax reduction amount; When the tax reduction in this period is greater than the sum of "tax payable" in column 19 and "tax payable calculated by simple collection method" in column 2 1, it shall be filled in according to the sum of column 19 and column 2 1 in this period, and the insufficient tax reduction in this period shall be carried forward to the next period for further deduction.

Small-scale taxpayers will fill in the deduction amount in column 1 1 of the VAT tax return (applicable to small-scale taxpayers)' Tax payable in this period is reduced'. When the current tax reduction amount is less than or equal to the' current tax payable' in column 10, it shall be actually filled in according to the current tax reduction amount; When the tax reduction amount in the current period is greater than the tax payable in the current period in column 10, it shall be filled in column 10 in the current period, and the insufficient tax reduction amount in the current period shall be carried forward to the next period for further deduction.