After deducting tax ukey service fee, the account will be included in the value of the purchased assets before the assets have been delivered or delivered but not yet completed. Interest expenses incurred during liquidation shall be included in liquidation profits and losses.

Including expenses (minus interest income), net exchange loss (some enterprises, such as commodity circulation enterprises and insurance enterprises, do separate accounting and are not included in financial expenses), handling fees of financial institutions, bond printing fees, foreign loan guarantee fees and other financial expenses incurred in financing.

System notification

1. According to the provisions of the current value-added tax system, enterprises are allowed to purchase the expenses of special equipment for the value-added tax control system and the technical maintenance fees paid for the first time.

2 full deduction of VAT payable, according to the provisions of the deduction of VAT payable, debit "tax payable and VAT payable (tax exemption)" subjects.

3. Small-scale taxpayers should debit "tax payable-VAT payable" and credit "management fee" and other subjects.