When the company is just established, various expenses will occur, such as purchasing fixed assets and establishing financial software. As long as these expenses occur, the accountant will start bookkeeping and tax returns. Tax returns need to buy a golden tax plate, so how to keep an account of the golden tax plate purchased during the company's preparation? Deep space network will explain it to you.

How to settle accounts when you buy a golden tax plate during the preparation of the company?

Golden tax plate is a tax system and belongs to office expenses. The accounting entries at the time of purchase are as follows:

Borrow: management expenses-office expenses

Loans: bank deposits

In addition, the cost of purchasing tax-controlled equipment for the first time and the annual service fee of the company can be deducted from the total face value of the invoice. When offsetting, the accounting entries are as follows:

Borrow: Taxes payable-VAT payable (tax reduction or exemption)

Loan: management expenses-office expenses

Related content: Can the technical maintenance fee of tax control panel be deducted?

When filing tax returns, according to the difference between ordinary taxpayers and small-scale taxpayers, the places to fill in are also different. General taxpayers need to fill in three places: the main form, Schedule 4, and the tax reduction and exemption declaration list. The declaration list of tax reduction and exemption, the nature code of tax reduction and exemption, and the name should be Cai Shui [20 12] 15. Small scale is relatively simple, just fill in the main form and the declaration form for tax reduction and exemption. The declaration list of tax reduction and exemption, the nature code of tax reduction and exemption, and the name should be Cai Shui [20 12] 15.

How to write the accounting entries of these expenses in the preparation period?

The expenses incurred during the preparation of the company also include: the labor costs of the preparation personnel, including the salaries and bonuses of the preparation personnel, and various social insurances purchased for the preparation personnel. Directors' membership fee and joint committee membership fee. Expenses for enterprise registration and notarization, such as registration fee, capital verification fee, tax registration fee, notarization fee, etc. The preparation period expenses are all classified as long-term deferred expenses-organization expenses.

Borrow: Long-term deferred expenses-organization expenses

Loan: bank deposit/cash