Anyone engaged in accounting should know that third-party software is needed when filing tax returns, that is, the tax control panel or the golden tax panel. When the company is newly registered and issued, it must pay certain fees, annual fees and maintenance service fees to such third-party service companies. How should small-scale taxpayers handle such service fees? Let's have a look.

1. When purchasing the golden tax plate or tax control plate (Guangdong Province, April 1 began to replace the golden tax plate and tax control plate with Ukey, and the previous tax control plate will not be sold at the third-party service point).

Borrow: management expenses-office expenses

Loans: bank deposits

2. When deducting:

Borrow: Taxes payable-VAT payable

Loan: Management fee (red)

The relevant documents issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China pointed out that enterprises can fully deduct the value-added tax payable by purchasing special VAT tickets for tax-controlled professional equipment for the first time. The deduction amount is the total value tax, and the insufficient deduction can be carried forward to the next deduction.

3. Time for purchasing tax-controlled professional equipment and paying technical maintenance fee:

Borrow: fixed assets/management expenses

Loans: bank deposits

The invoice should be deducted from the tax payable.

Borrow: Taxes payable-VAT unpaid

Taxes payable-VAT payable (small-scale taxpayers)

Loan: non-operating income

Invoices like this can be deducted and reimbursed, so which invoices cannot be reimbursed? Accountants must attach importance to this knowledge.