Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the relevant policies of VAT tax deduction for special equipment and technical maintenance fees of VAT tax control system Caishui [20 12] 15 Font: printed by the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and the Finance Bureau of Xinjiang Production and Construction Corps: approved by the State Council, Since 20 1 1, 654335, the expenses and technical maintenance fees (hereinafter referred to as the two expenses) paid by VAT taxpayers for purchasing special equipment for VAT control system can be fully deducted from the payable VAT. Relevant policies are hereby notified as follows: 1. The expenses paid by the VAT taxpayer for the first time after the date of 20 1 12+ 10 (inclusive, the same below) can be fully deducted from the payable VAT tax by purchasing the special VAT invoice of the VAT fiscal control system (the deduction amount is the total value tax), and the expenses paid by the VAT taxpayer for the first time by purchasing the special equipment of the VAT fiscal control system shall be borne by himself and shall not be deducted from the payable VAT tax. 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. Second, the technical maintenance fee paid by the VAT taxpayer after 20 1 1, 12, 1 (excluding the technical maintenance fee paid before 20 1,1,30) can be maintained by the technology. Technical maintenance fees shall be implemented in accordance with the standards approved by the competent price department. 3. If the two expenses paid by the general VAT taxpayer are fully deducted from the VAT payable, the special VAT invoice shall not be used as the VAT deduction voucher, nor shall the input tax be deducted from the output tax. Four, taxpayers to buy special equipment for VAT tax control system from the date of purchase within 3 years due to quality problems can not be used normally, by the special equipment supplier is responsible for free maintenance, free replacement after maintenance. 5. When filling out the tax return, the taxpayer should fill in the special equipment expenses and technical maintenance expenses of the VAT tax control system that can fully deduct the taxable amount according to the following requirements: The general taxpayer of VAT should fill in the deduction amount in the 23rd column of the VAT tax return (applicable to the general taxpayer of VAT). 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, the column shall be actually filled 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. Small-scale taxpayers should fill in the column 1 1 in the VAT tax return (applicable to small-scale taxpayers). When the current reduction amount is less than or equal to 10 column "current taxable amount", it shall be filled in according to the current reduction amount; If the tax reduction amount in this period is greater than the "tax payable in this period" in column 10, it shall be filled in column 10 in this period, and the insufficient tax reduction amount in this period shall be carried forward to the next period for further deduction. Six, the competent tax authorities should strengthen the audit of tax returns, for taxpayers to declare tax deduction, should focus on the audit whether the repeated deduction and the amount of deduction is correct. Seven, the tax authorities should strengthen the publicity and guidance of taxpayers, to ensure that policies and measures are put in place. Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China 201February 7