The tax control screen (also called "tax control server") is a special tax control equipment developed according to State Taxation Administration of The People's Republic of China's "Technical Specification for Tax Control Screen". The tax control panel is divided into single tax number tax control server and multi-tax number tax control server. The accounting treatment for controlling the full tax deduction of special equipment is as follows: 1, and the general taxpayer 1) borrows: management fee (total price and tax) when purchasing special equipment; When bank deposits/cash on hand/accounts payable are deducted from VAT payable, borrow: Taxes payable-VAT payable (tax deduction); Loan: management fee 2) When paying technical maintenance fee, borrow: management fee loan: When using bank deposit/cash to offset VAT, borrow: tax payable-VAT payable (tax deduction) loan: management fee 2. When small-scale taxpayers buy special equipment, they borrow: management fee (total price and tax) loan: bank deposit/cash on hand/accounts payable to offset the VAT tax payable, borrow: tax payable-VAT loan payable: management fee 2) when paying technical maintenance fee, borrow: management fee loan: when bank deposit/cash offsets the VAT tax, Borrow: Taxes payable-VAT loans payable: Management fees According to the provisions of Caishui [20 12] 15, the fees and technical maintenance fees (hereinafter referred to as the two fees) paid by VAT taxpayers from 20 1638 for purchasing special equipment for the VAT control system for the first time can be fully deducted from the VAT payable (the deduction amount is the total value of VAT). If the relevant input tax has been certified and deducted, it shall be transferred out. Accounting treatment: According to the relevant provisions of Caishui [20 12] 15, two expenses incurred by the enterprise are deducted from the value-added tax payable, which are not completely regarded as input tax. When an enterprise declares value-added tax, two expenses are also listed in the column of "Decrease of tax payable in this period".