Upon receipt of the tax control screen service fee invoice,
Debit: management expenses-office expenses,
Loans: other payables,
When paying the service fee,
Debit: other payables,
Loans: bank deposits,
When the VAT is actually deducted,
Borrow: tax payable-value-added tax payable-tax reduction and exemption,
Debit: management expenses-office expenses.
Extended data:
The first is the tax control panel.
The tax control panel refers to the electronic equipment that cooperates with the invoice billing software to realize the tax control function of invoices. The tax control panel can meet the requirements of tax authorities for invoice management, ensure the correct generation, reliable storage and tamper-proof of invoice tax control data, correctly generate and reliably store invoice tax control codes and invoice tax control data, and store monitoring and management data.
The functions that the tax control panel can realize specifically include: saving the taxpayer's registration information and monitoring management information, storing invoice codes and invoice numbers, issuing invoices and generating tax control codes, storing invoice details and invoice usage information, generating submission data and summary signatures, and data transmission between the billing end and the tax end.
Second, the tax control panel tax filing process
1. First, connect the tax payment tray and tax return tray to the computer with USB cable. (Take the WINDOWS 10 system using Lenovo V 14 and the 10th generation Core laptop as examples. )
2. Open the billing software on the desktop, enter the fiscal and taxation platform, and then click the billing software.
3. After entering the billing software, enter the company account number and password, and log in to enter the software interface.
4. At this time, the golden tax plate will automatically copy the tax, showing that the report summary is successful, and click OK.
5. If the golden tax plate can't copy the tax by itself, then it needs manual operation. Click on the tax return processing at the top left.
6, after the operation, click on the report summary, you can complete the tax copy at the beginning of the month.
Third, the fiscal cash register is not a simple combination of ordinary cash register and IC card technology. Tax-controlled cash registers in line with China's national conditions include changes in the internal software and hardware structure of cash registers, changes in use design and functional design, design of tax control mechanism and security mechanism, planning and implementation of various tax declaration means, establishment of corresponding systems of tax authorities and their interfaces.
The change of tax collection and management mode, the change of taxpayer and tax collector's concept, tax-controlled financial software, commercial MIS system that can interface with tax-controlled cash register and related legislation, etc. The state has listed the development of tax-controlled cash registers as a key scientific and technological project, which is of great and far-reaching significance.