Notice of the Ministry of Finance on the VAT Tax Deduction Policy for Special Equipment and Technical Maintenance Fees in People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, Caishui [20 12] 15, the finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, the State Taxation Bureau and the Finance Bureau of Xinjiang Production and Construction Corps: with the approval of the State Council, Since 20 1 1 the fees and technical maintenance fees (hereinafter referred to as the two fees) paid by VAT taxpayers for purchasing special equipment for VAT control system can be fully deducted from the payable VAT. Relevant policies are hereby notified as follows: 1. The expenses paid by the VAT taxpayer for the first time after the date of 20 1 12+ 10 (inclusive, the same below) can be fully deducted from the payable VAT tax by purchasing the special VAT invoice of the VAT fiscal control system (the deduction amount is the total value tax), and the expenses paid by the VAT taxpayer for the first time by purchasing the special equipment of the VAT fiscal control system shall be borne by himself and shall not be deducted from the payable VAT tax. VAT tax control system includes: VAT anti-counterfeiting tax control system, special invoice tax control system for goods transportation, unified invoice tax control system for motor vehicle sales, and transport invoice tax control system for highway and inland river goods. Special equipment for VAT anti-counterfeiting tax control system includes golden tax card, IC card, card reader or golden tax plate and tax return plate; The special equipment of the tax control system for special VAT invoices for cargo transportation industry includes a tax control panel and a tax return panel; The unified invoice tax control system for motor vehicle sales and the special equipment of transport invoice tax control system for highway and inland river goods include tax control panel and transmission panel. Second, the technical maintenance fee paid by the VAT taxpayer after 20 1 1, 12, 1 (excluding the technical maintenance fee paid before 20 1,1,30) can be maintained by the technology. Technical maintenance fees shall be implemented in accordance with the standards approved by the competent price department. 3. If the two expenses paid by the general VAT taxpayer are fully deducted from the VAT payable, the special VAT invoice shall not be used as the VAT deduction voucher, nor shall the input tax be deducted from the output tax. Four, taxpayers to buy special equipment for VAT tax control system from the date of purchase within 3 years due to quality problems can not be used normally, by the special equipment supplier is responsible for free maintenance, free replacement after maintenance. 5. When filling out the tax return, the taxpayer should fill in the special equipment expenses and technical maintenance expenses of the VAT tax control system that can fully deduct the taxable amount according to the following requirements: The general taxpayer of VAT should fill in the deduction amount in the 23rd column of the VAT tax return (applicable to the general taxpayer of VAT). When the reduced amount is less than or equal to the sum of column "Taxable Amount" in 19 and column "Taxable Amount Calculated by Simple Collection Method" in 2 1, the column shall be actually filled according to the reduced amount; When the tax reduction amount 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, and the insufficient tax reduction amount in this period shall be carried forward to the next period for further deduction. Small-scale taxpayers will fill in the deduction amount in the column 1 1 of the VAT tax return (applicable to small-scale taxpayers), "Decreased tax payable in this period". When the current reduction amount is less than or equal to 10 column "current taxable amount", it shall be filled in according to the current reduction amount; If the tax reduction amount in this period is greater than the "tax payable in this period" in column 10, it shall be filled in column 10 in this period, and the insufficient tax reduction amount in this period shall be carried forward to the next period for further deduction. Six, the competent tax authorities should strengthen the audit of tax returns, for taxpayers to declare tax deduction, should focus on the audit whether the repeated deduction and the amount of deduction is correct. When it happens: debit: management expenses-office expenses, etc. Loan: Deducting cash on hand: Debit: Taxable-VAT (deducting taxable amount), Loan: Non-operating income: Non-operating income: This year's profit is fiscal and can be deducted before tax without paying income tax. You can also do it directly: borrow: tax payable-value-added tax (tax payable is reduced), borrow: cash electronic key recharge; When there are accounts that can be reduced or exempted in 400 yuan: borrow; Management fee 200 tax payable-VAT payable-tax reduction and exemption 400 loans: borrowed at the end of 600 months: tax payable-VAT payable-transferred out of unpaid VAT * * * * * Loan: tax payable-VAT unpaid * * * * Tax payable-VAT payable-tax reduction and exemption 400.