Question 1: What should I do if the invoice of the newly purchased tax control system is certified? If it is certified, it is suggested that the input tax be transferred out (or when reporting, there is a column to deduct the invoice, that is, the function of deducting is changed to non-deducting), otherwise it can only be deducted according to 17%.

Brief practice of entries (the tax law also stipulates the practice, but it is very complicated, you can refer to the following, and it is ok to do so in practice):

Borrow: Taxes payable-VAT payable (tax relief)

Lend bank deposits/cash on hand

(If the input transfer-out is involved, the input tax and the input transfer-out entry should be added.)

Fill in the amount in the attached information (4) tax deduction table.

Then fill in the data in column 23 of the VAT declaration report when declaring.

According to the correct method, it should be as follows. It is similar to fixed depreciation, which is a bit complicated. In actual operation, the simple method will do:

According to the relevant provisions of the tax law, if the expenses paid by the general VAT taxpayer for the initial purchase of special equipment for the VAT tax control system and the technical maintenance fees paid are allowed to be fully deducted from the VAT payable, a column of "Tax Exemption" should be added under the subject of "Taxes Payable-VAT Payable" to record the VAT payable deducted by the enterprise according to regulations.

When an enterprise purchases special equipment for the VAT control system, it shall debit the account of "fixed assets" and credit the account of "bank deposit" and "accounts payable" according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable (tax relief)" and credit the "deferred revenue" account. Accrue depreciation on schedule, debit "management expenses" and other subjects, and credit "accumulated depreciation" subjects; At the same time, the debit "deferred revenue" subjects, credited "management fees" and other subjects.

When an enterprise incurs technical maintenance fees, it shall debit "management fees" and credit "bank deposits" and other subjects according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable (tax relief)" and credit the "management fees" and other subjects.

Question 2: How to deal with the tax control equipment and maintenance fee after the invoice for purchasing the tax control panel is certified?

1, general taxpayer

1) When purchasing special equipment,

Debit: Management expenses (total amount of price and tax)

Loans: bank deposits/cash on hand/accounts payable

When the amount of VAT payable is deducted,

Borrow: Taxes payable-VAT payable (tax deduction)

Loan: management fee

2) Pay for technical maintenance,

Borrow: management fees

Loan: bank deposit/cash

When deducting the value-added tax,

Borrow: Taxes payable-VAT payable (tax deduction)

Loan: management fee

2. Small-scale taxpayers

1) When purchasing special equipment,

Debit: Management expenses (total amount of price and tax)

Loans: bank deposits/cash on hand/accounts payable

When the amount of VAT payable is deducted,

Borrow: Taxes payable-VAT payable

Loan: management fee

2) Pay for technical maintenance,

Borrow: management fees

Loan: bank deposit/cash

Deduction of value-added tax,

Borrow: Taxes payable-VAT payable

Loan: management fee

Question 3: What should I do if the password authentication of the tax return fails? The default password of the tax digital certificate is 8 8, which must be modified. Double-click to open the "NISEC User Management Tool", enter a new password twice at the modified password and save it. If the tax digital certificate is entered incorrectly after 8 times, it will be locked, so you need to take the tax control panel to the tax bureau to re-sign the certificate.

The default password of tax control panel and tax return panel is 8 8, and it is not recommended to modify it. If the password of the tax control panel (or tax return panel) is incorrectly entered for 5 times, prompting that the pin is locked, you need to take the panel to the tax bureau to unlock it in the background.

Question 4: What should I do if the invoice for purchasing the golden tax plate has been certified? If you have already clicked on the certification deduction, you can contact the local tax bureau to see if you want to transfer it out or something.

Question 5: What should I do if the golden tax invoice is wrongly authenticated? If all are deducted: Borrow: Taxes payable-VAT payable (input tax) Loan: Bank deposits, if tax is deducted: Borrow: Management fees should be taxed-VAT payable (input tax) Loan: Bank deposits.

Question 6: What should I do if the VAT invoice of the tax control panel is certified? Are you talking about the VAT invoice of the tax control panel? If it is certified, it can't be fully deducted.

Question 7: What is the reason why the password authentication of the tax control panel failed (-3)? Please contact the local service unit to handle it for you.

Question 8: The password of the tax control panel is entered incorrectly, and the PIN is locked. What should I do to unlock it in the tax hall? After unlocking it, contact the unit that sold it to you and ask them to reset the password for you. Generally, after unlocking, the initial password of Baiwang Jinfu Technology Co., Ltd. is 88888888. Generally, the aerospace gold tax is 123456 or 12345678.

Question 9: How to make an invoice with certified accounting entries when purchasing an invoice with certified tax control panel. The accounting entries are as follows:

Borrow: raw materials (inventory goods, management fees)

Taxes payable-VAT (input tax)

Loan: bank deposit (cash on hand)

Question 10: What should I do if the invoice for purchasing the golden tax plate has been authenticated? Contact the tax bureau, transfer the input tax, and then fully offset the tax in the declaration form.