Accounting entry processing steps for deducting value-added tax from Golden Tax Disk service fees:

1. When paying:

Debit: management expenses,

Loan: bank deposit.

2. When fully deducting:

Debit: tax payable - value-added tax payable (tax exemption amount),

Credit: management expenses (red letter).

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Policies for the Deduction of Value-Added Tax Amounts for Special Equipment and Technical Maintenance Costs of Value-Added Tax Control Systems", value-added tax taxpayers after December 1, 2011_ The technical maintenance fees paid (excluding the technical maintenance fees paid before November 30, 2011) can be fully deducted from the value-added tax payable with the technical maintenance fee invoice issued by the technical maintenance service unit. The deduction can be carried forward to the next period and continued to be deducted.

Is the service fee for the Golden Tax Disk non-deductible?

The Golden Tax Disk service fee can be paid directly to the management fee without deduction. Taxpayers can fully deduct the VAT after paying the golden tax service fee. Even if the VAT cannot be deducted in full, they can still deduct it later. If the full amount cannot be deducted after certification, it can be deducted based on the input tax amount.