According to the notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the relevant policies for offsetting the maintenance costs of special equipment and technology of the VAT tax control system against the VAT amount (Caishui [20 12] 1 5), the VAT taxpayer is 20 1 1 year1February1February. The same below) After the initial purchase of special equipment for VAT tax control system (including separate ticket machines), the expenses paid can be fully deducted from the VAT payable by purchasing special invoices for VAT tax control system (the deduction is the total amount of value tax), and the insufficient deduction can be carried forward to the next period for further deduction.
After the reform of the camp, both small-scale and ordinary taxpayers can deduct the tax plate in full, and the golden tax plate has to pay maintenance fees every year. How to do these accounting treatments specifically?
1 Accounting Entry Processing
1. Accounting treatment when purchasing the tax control system.
If the golden tax plate is fully deducted, and the total ad valorem tax is directly deducted from the payable value-added tax, and the input tax cannot be deducted again, the accounting treatment of taxpayers (without distinguishing between ordinary taxpayers and small-scale taxpayers) is as follows:
Borrow: management fees
Loan: bank deposit
2. Accounting treatment of technical maintenance fees
When paying, it should still be accounted for according to the original accounting treatment.
Borrow: management fees
Loan: bank deposit (cash on hand)
3. Accounting treatment at the end of the month
Because it is the VAT payable directly offset (including the taxable amount of simple collection method), the tax offset is regarded as the tax paid, and the accounting entry is:
Borrow: Taxes payable-VAT payable (small-scale taxpayers)
or
Borrow: Taxes payable-VAT payable (tax relief)
Loan: non-operating income (management expenses)
2. Declaration of full deduction of golden tax plate
1. General taxpayer
The general taxpayer of value-added tax will fill in the "VAT tax return (applicable to the general taxpayer of value-added tax)", column 23, "Taxable amount reduction".
When the current tax reduction is less than or equal to the sum of "tax payable" in column 19 and "tax payable calculated by simple collection method" in column 2 1, it shall be actually filled in according to the current tax reduction; 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 in this period, and the insufficient tax reduction amount in this period shall be carried forward to the next period for further deduction.
2. Small scale taxpayers
Small-scale taxpayers will fill in the deduction amount in the column 1 1 of the VAT tax return (applicable to small-scale taxpayers) "Tax payable in this period is reduced". When the reduction amount in this period is less than or equal to the "tax payable in this period" in column 10, it shall be actually filled in according to the reduction amount in this period; When the amount of tax reduction 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 amount of tax reduction in this period shall be carried forward to the next period for further deduction.
For the special equipment expenses and technical maintenance expenses of the VAT tax control system that can be fully deducted from the VAT payable, the Attached Information of the VAT Taxpayer's Declaration Form (IV) (tax deduction table) should also be filled in.
In addition, the enterprise purchases the golden tax plate and tax control plate for the first time, and there are annual maintenance fees. How to keep accounts? I hope the following answers will help you.
Accounting entries for full deduction of VAT tax plate and maintenance fee
1, equipment:
① When purchasing:
Borrow: fixed assets
Loans: bank deposits (accounts payable)
(2) VAT payable to be deducted according to regulations.
Borrow: Taxes payable-VAT payable (tax relief)
Loan: deferred revenue
③ Depreciation is accrued on schedule.
Borrow: management fees
Credit: accumulated depreciation
Meanwhile:
Borrow: deferred revenue.
Loan: management fee
2. Technical maintenance fee:
General taxpayer:
The technical maintenance fee incurred by the enterprise, according to the actual amount paid or payable,
Borrow: management fees, etc.
Loans: bank deposits, etc.
Tax payable for value-added tax deducted according to regulations,
Borrow: Taxes payable-VAT payable (tax relief)
Loan: management fees, etc.
Small-scale taxpayers:
Borrow: Taxes payable-VAT payable
Loan: management fees, etc.
Special reminder: Pay attention to the following issues when deducting the technical maintenance fee of golden tax plate:
1: The tax payable reduction cannot be greater than the tax payable. That is to say, if the output reduction in the current period is less than that in 800 yuan, if there is only 500 yuan, then only 500 yuan can be filled in the reduction in the current period, and the remaining 300 yuan will be paid when the tax is paid in the next period.
2. The expenses paid by VAT taxpayers to purchase special equipment for VAT tax control system can only be deducted at the time of initial purchase, and those that are replaced and re-purchased after over-warranty shall be borne by themselves, and shall not be deducted from the VAT payable.
3. The annual technical maintenance fee can be deducted every year.
I hope you're not idle. I copied it to you, in fact, for your comprehensive understanding.