1. Log on to the website of the Electronic Taxation Bureau and complete the login;

2. Select and open the VAT tax reduction and exemption declaration list;

3. Select the corresponding option in the tax reduction nature code and name, and enter the current amount;

4. Open the data attached to the VAT tax return (4) to confirm whether the amount of relief is correctly generated;

5. Check whether the data in line 23 of the main table of VAT general taxpayer is automatically pulled. If not, manually enter the amount and save it.

Financial control of tax administration;

1. Definition of tax control system: tax control system refers to an electronic tax management system implemented in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) to strengthen the management of taxpayers' billing behavior;

2. The role of the tax control system: it is mainly used to monitor the issuance of invoices by enterprises, ensure the authenticity and legality of invoices, and prevent illegal acts such as tax evasion;

3. Type of tax control system: including golden tax plate, tax control plate and tax control server, suitable for taxpayers of different sizes and types;

4. Update and maintenance of the tax control system: the tax authorities will regularly upgrade the system, and taxpayers need to complete the update as required to ensure the normal operation of the tax control system;

5. Requirements for the use of the tax control system: When using the tax control system, taxpayers should abide by relevant laws and regulations, issue invoices correctly, and make data backup and tax returns in time.

To sum up, for the tax-controlled maintenance fee that was forgotten to be deducted last year, you can log in to the website of the Electronic Taxation Bureau, select the nature of tax reduction and exemption in the list of VAT tax reduction and exemption declaration, and enter the amount. After confirming the tax reduction and exemption amount generated by the attached data, check and ensure that the data in the main table of VAT general taxpayers are correctly pulled or manually entered.

Legal basis:

Provisions on accounting treatment of pilot enterprises in which business tax is changed to value-added tax

(B) the accounting treatment of small-scale taxpayers

Small-scale taxpayers providing taxable services shall deduct the payable value-added tax due to the decrease in sales according to regulations, and shall directly deduct the subject of "Taxes payable-VAT payable".

When an enterprise accepts taxable services, the value-added tax payable allowed to be deducted according to regulations shall be debited to the subject of "tax payable-value-added tax payable".

For enterprises that conduct one-time accounting treatment at the end of the period, the value-added tax payable due to the decrease in sales in the current period shall be deducted at the end of the period, and the subject of "tax payable-value-added tax payable" shall be debited and credited to the subject of "main business cost".

People's Republic of China (PRC) enterprise income tax law

Article 45

Enterprise income tax is levied at 25% of the total profit. The expenses that should be deducted from the taxable income of enterprise income tax include necessary production and operation expenses, management expenses, financial expenses, research and development expenses, taxes and surcharges.