The spatial information service fee can be fully deducted. What should I do with this account? Direct borrowing: Should I pay taxes?

No. According to the actual amount paid or payable, debit the subjects such as "management expenses" and credit the subjects such as "bank deposits". According to the regulations, the amount of value-added tax payable is debited to the subject of "tax payable-value-added tax payable (tax reduction or exemption)" and credited to the subject of "management expenses".

For example, when an enterprise purchases 5000 yuan (including tax) special equipment,

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 "Taxes payable-VAT payable (reduced or paid taxes)" 5000 yuan,

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.

If the enterprise pays 2000 yuan for technical maintenance,

Debit "management fee" of 2000 yuan,

Credit "bank deposit" 2000 yuan;

When deducting the value-added tax payable in the current period

Debit "tax payable-value-added tax payable (reduced or paid tax)" 2000 yuan,

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.

Extended data:

I. Voucher conditions

The tax deduction vouchers stipulated in the tax law include: special invoices for value-added tax, customs payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for cargo transportation (or VAT invoices for transportation in some areas where the "VAT reform" is implemented).

In addition, according to the notice of Caishui [20 12] 15, from 201121,the fees paid by VAT taxpayers for purchasing special equipment for VAT control system and technical maintenance fees (hereinafter referred to as the two fees). Therefore, the local tax invoice and tax control software maintenance fee for purchasing the special VAT invoice of the VAT tax control system can also be deducted.

Second, time conditions.

Special VAT invoices issued by the anti-counterfeiting tax control system for which general taxpayers apply for deduction and other invoices that need to be certified for deduction must be certified within 180 days from the date of issuance of special invoices, otherwise the input tax will not be deducted.

Imported goods: the general taxpayer who has obtained the customs duty payment certificate shall declare the deduction to the competent tax authorities within 90 days from the date of issuance and before the end of the first tax declaration period, and the input tax shall not be deducted after the deadline;

General taxpayers who have obtained the customs tax payment certificates issued after 201010 should submit the customs tax payment certificate deduction list to the competent tax authorities within 180 days from the date of issuance, apply for audit and comparison, and implement "first comparison and then deduction". Taxpayers who have obtained the VAT deduction certificate issued before June 5438+February 3 1 2009 shall still follow the original provisions.

Small-scale taxpayers are not allowed to deduct

Baidu Encyclopedia-VAT deduction