The general taxpayer of value-added tax will fill in the VAT Tax Return (applicable to the general taxpayer of value-added tax), column 23 "Decrease of tax payable". 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, it shall be actually filled in 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.
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The expenses paid by the VAT taxpayer for the first time after 20 1 1 year 1 year February 1 day (inclusive, the same below) can be fully deducted from the payable VAT by purchasing the special VAT invoice of the VAT tax control system (the deduction amount is the total price tax), and the insufficient deduction can be carried forward for use.
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.
Baidu Encyclopedia-Deduction of VAT from special equipment and technical maintenance fee of VAT tax control system