Small-scale taxpayers who incur technical maintenance fees shall debit "management fees" and credit "bank deposits" according to the amount actually paid or payable. According to the provisions of the deduction of VAT payable, debit "tax payable-VAT payable" subjects, credit "management fees" and other subjects.
Because 720 yuan doesn't belong to tax control equipment, it doesn't need to invest in fixed assets. The maintenance fee 330 yuan, a * * * is 1050 yuan, which is recorded in the management fee together. The value-added tax you should pay this month is 1500 yuan, which is filled in according to the actual income in the value-added tax return. Column 65,438+065,438+0 is filled with 65,438+0 yuan, which can be fully deducted in the current period. On the back of the VAT return, you can see that the actual tax payable is 450 yuan. When deducting 65,438+0,050, don't forget to make a voucher to wash back the management fee.