General taxpayers pay service fees and enter them into accounts:

Debit: management fees,

Loan: bank deposits (or cash on hand).

When deducting the VAT payable:

Borrow: Taxes payable-VAT payable (tax relief),

Loan: management fees.

Pay the technical maintenance fee of the VAT tax control system in 28 yuan.

1. Entries for general taxpayers to pay service fees:

Debit: management fee 28,

Loan: bank deposit (or cash on hand) 28.

When deducting the VAT payable:

Borrow: tax payable-VAT payable (tax exemption) 28,

Loan: management fee 28.

2. Entries for small-scale taxpayers to pay service fees:

Debit: management fee 28,

Loan: bank deposit (or cash on hand) 28.

When deducting the VAT payable:

Borrow: tax payable-VAT payable 28,

Loan: management fee 28.

what is a tax control panel?

The tax control panel is a special computer provided by the State Administration of Taxation for enterprises and individual operators to complete tax-related services. It is mainly used to complete the management business of making, recording, printing, scanning, uploading and stamping control of VAT invoices. The installation and use of the tax control panel should be carried out in accordance with the relevant national laws and regulations, and the maintenance and audit should be carried out in accordance with the requirements of the tax authorities to ensure that users will not have tax problems.