The tax control panel has to pay a service fee every year. If you don't pay, the software can be opened and used normally, but if something goes wrong, the service provider is not responsible for the service. You don't need to pay maintenance fees, and you can fully offset taxes, which is equivalent to not spending money. Besides, the charges are reduced now. If you don't pay, you'll be in trouble if you have problems in the future, or you won't come to the door.

The accounting treatment of tax-controlled special equipment with full tax deduction is as follows:

1, small-scale taxpayer

(1) When purchasing special equipment

Debit: Management Expense (Total Price and Tax)

Loans: bank deposits/cash on hand/accounts payable

When deducting the taxable amount of VAT.

Borrow: Taxes payable-VAT payable

Loan: management fee

(2) Pay for technical maintenance.

Borrow: management fee

Loan: bank deposit/cash

Deduction of VAT

Borrow: Taxes payable-VAT payable

Loan: management fee

2. General taxpayer

(1) When purchasing special equipment,

Debit: Management Expense (Total Price and Tax)

Loans: bank deposits/cash on hand/accounts payable

(2) When deducting the value-added tax payable,

Debit: Taxes payable-VAT payable (tax deduction)

Loan: management fee

(2) Pay for technical maintenance.

Borrow: management fee

Loan: bank deposit/cash

When deducting value-added tax

Debit: Taxes payable-VAT payable (tax deduction)

Loan: management fee

Extended data:

According to the "Notice on Relevant Policies for Deducting VAT from Special Equipment and Technical Maintenance Fees of VAT Control System":

1. The expenses paid by VAT taxpayers for the first time after the date of 201121(inclusive, the same below) can be obtained by purchasing special equipment for the VAT tax control system.

Deduct the total amount of VAT payable (the total amount of VAT is deducted), and the insufficient part can be carried forward to the next period for further deduction. The expenses paid by the VAT taxpayer for purchasing the special equipment of the VAT tax control system for the first time shall be borne by the taxpayer and shall not be deducted from the VAT payable.

VAT tax control system includes: VAT anti-counterfeiting tax control system, special invoice tax control system for goods transportation, unified invoice tax control system for motor vehicle sales, and transport invoice tax control system for highway and inland river goods.

Special equipment for VAT anti-counterfeiting tax control system includes golden tax card, IC card, card reader or golden tax plate and tax return plate; The special equipment of the tax control system for special VAT invoices for cargo transportation industry includes a tax control panel and a tax return panel; The unified invoice tax control system for motor vehicle sales and the special equipment of transport invoice tax control system for highway and inland river goods include tax control panel and transmission panel.

Second, the technical maintenance fee paid by the VAT taxpayer after 20 1 1, 12, 1 (excluding the technical maintenance fee paid before 20 1,1,30) can be maintained by the technology. Technical maintenance fees shall be implemented in accordance with the standards approved by the competent price department.

3. If the two expenses paid by the general VAT taxpayer are fully deducted from the VAT payable, the special VAT invoice shall not be used as the VAT deduction voucher, nor shall the input tax be deducted from the output tax.

Four, taxpayers to buy special equipment for VAT tax control system from the date of purchase within 3 years due to quality problems can not be used normally, by the special equipment supplier is responsible for free maintenance, free replacement after maintenance.

Baidu encyclopedia-taxes payable

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice on relevant policies for pre-tax deduction of tax-controlled equipment and technical maintenance fees