If you are a general taxpayer, the golden tax plate maintenance fee will be fully deducted from accounting processing:

Debit: management expenses,

Credit: bank deposits, etc. suject.

At the same time,

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

Credit: administrative expenses.

If you are a small-scale taxpayer, the golden tax plate maintenance fee will be fully deducted from accounting processing:

Debit: management expenses,

Credit: bank deposit etc. subjects.

At the same time,

debit: taxes payable - value-added tax payable,

credit: administrative expenses.

Notice Caikuai [2016] No. 22 on the issuance of the "Regulations on Accounting Treatment of Value-Added Tax".

According to the current value-added tax system, if an enterprise’s initial purchase of special equipment for a value-added tax control system and technical maintenance fees are allowed to be fully deducted from the payable value-added tax, they will be deducted according to regulations. Reduced value-added tax payable:

Debit the "Tax payable - VAT payable (tax reduction)" account (small-scale taxpayers should debit "Tax payable - "VAT Payable" account), credit "Administrative Expenses" and other accounts.

(1) When paying technical maintenance fees, debit: management expenses and credit: bank deposits/cash

(2) When deducting value-added tax, debit: tax payable - value-added payable Tax (tax reduction or exemption) Credit: Non-operating income - subsidy income.

VAT tax control maintenance fee types and specifications

(1) Name of tax control invoice

Tax control invoices are determined by region and industry, such as “×× “Provincial (municipal) commercial retail invoice”, “×× provincial (municipal) service industry invoice”, etc.

(2) Types of tax-controlled invoices

Tax-controlled invoices are divided into: roll-type invoices and flat push-type invoices.

1. Roll-type invoices refer to invoices that are packaged according to the roll-type method. Roll-type invoices are divided into two types: fixed length and variable length.

2. Flat push invoices refer to invoices that are bound in a flat and continuous manner. Push-type invoices are divided into two types according to design authority, namely: invoices with a national unified style determined by the General Administration and invoices with a style determined by provincial tax authorities.

(3) Specifications of fixed-length and variable-length invoices

1. The specifications of fixed-length invoices are: widths are 57mm, 76mm, and 82mm; lengths are 127mm, There are three types: 152mm and 177mm.

The specific specifications to be adopted shall be selected by the taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (hereinafter referred to as provincial taxation bureaus) based on actual needs among the above specifications.

2. The specifications of variable-length invoices are: widths are 57mm, 76mm, and 82mm; the length is determined according to the printed content.

The difference between tax-controlled invoices and ordinary invoices:

Special invoices can be certified as input tax deductions, while ordinary VAT invoices are not allowed to be deducted.

Ordinary invoices are in two copies, and special value-added tax invoices are in three copies.

When issuing a special value-added tax invoice in the tax control machine, the steps are: Fill in the invoice -> Fill in the special value-added tax invoice.

When issuing an ordinary invoice, the steps are: Fill in and issue invoices -> Fill in and issue ordinary VAT invoices.

When copying the tax, don't forget to print out the relevant information of the ordinary invoice.