The tax control system can help tax departments and enterprises independently realize the anti-counterfeiting certification of invoices. When using the tax control system, it also needs to be maintained. How to account for the maintenance fees of the tax control system?

Accounting processing of tax control system maintenance fees

Debit: management expenses

Credit: bank deposits, etc.

Deducted according to regulations Value-added tax payable:

Debit: Tax payable - VAT payable (tax exemption)

Tax payable - VAT payable (small-scale Taxpayer)

Credit: Management expenses, etc.

How to understand management expenses?

Administrative expenses refer to the various expenses incurred by the enterprise's administrative department to organize and manage various production and operation activities, including but not limited to: the enterprise's board of directors and administrative departments in the daily operations of the enterprise. Company funds, labor insurance premiums, trade union funds, unemployment insurance premiums, business entertainment expenses, office expenses, travel expenses, consulting fees, litigation fees, greening fees, welfare fees, etc. that occur during operation and management or should be borne by the enterprise.

Administrative expenses are period expenses and are included in losses or profits in the current period when they are incurred.

"Administrative expenses" belong to the profit and loss account. The debit side of this account registers various administrative expenses incurred by the enterprise, and the credit side registers the administrative expenses transferred to the "profit for the year" account at the end of the period. There should be no balance in this account after the transfer.

This account should be set up with detailed accounts according to the expense items of administrative expenses for detailed accounting.

What are taxes payable?

The "Taxes Payable" account accounts for the various taxes that enterprises should pay in accordance with the provisions of tax laws.

The "taxes payable" account is a liability account and should be accounted for according to the tax type payable, such as "value-added tax payable", "corporate income tax", "local education surcharge", "land Set up detailed accounts for detailed accounting, such as "value-added tax", "deed tax", and "urban maintenance and construction tax".