For the first time, a VAT taxpayer purchases special equipment for the VAT tax control system or pays technical maintenance fees, which should be debited to the expense account and credited to the relevant account; When deducting the value-added tax payable, according to the actual amount deducted in the current period, debit the subject of "tax payable-value-added tax payable (tax reduction or exemption)" and credit the subject of "non-operating income".

Examples of accounting treatment:

Enterprises to buy special equipment 5000 yuan (including tax), debit "fixed assets-tax control equipment" 5000 yuan, credit "bank deposit" 5000 yuan; When deducting the value-added tax payable in the current period, debit "tax payable-value-added tax payable (reduced or paid tax)" 5000 yuan and credit "non-operating income" 5000 yuan. This non-operating income is regarded as financial funds according to the relevant policies and regulations of enterprise income tax, and it is handled in accordance with the provisions of document Caishui [2008] 15 1 and document Caishui [201] 70. In the future, when depreciation of fixed assets is accrued according to regulations, it should also be deducted before enterprise income tax according to the above documents.

The enterprise pays 2000 yuan for technical maintenance, debits 2000 yuan for "management fee" and credits 2000 yuan for "bank deposit"; When deducting the value-added tax payable in the current period, debit "tax payable-value-added tax payable (reduced or paid tax)" 2000 yuan and credit "non-operating income" 2000 yuan. This non-operating income is regarded as financial funds according to the relevant policies and regulations of enterprise income tax, and it is handled in accordance with the provisions of document Caishui [2008] 15 1 and document Caishui [201] 70. The technical maintenance fee actually incurred by the enterprise should also be deducted before the enterprise income tax according to the above documents.