Why does the aerospace information invoicing system always prompt that offline invoicing is excessive and there is no need to file tax returns? Your card has been cleared when you log in, and you can invoice normally this month.
This is because the amount of offline billing limit is too low, and it is necessary to go to the tax bureau to modify the offline billing limit. After offline issuance, it should be uploaded at the specified offline time, otherwise it can't be uploaded and invoiced, and it must be reissued after copying in front of the tax office.
The space information billing system only requires PCI slot for computers, because the golden tax card should be inserted in this PCI slot. Some told many local aerospace information companies that they could only use their computers, which were rubbish and expensive.
Does the space information anti-counterfeiting tax-controlled billing system charge? According to the document of the National Development and Reform Commission (Development and Reform PriceNo.112005) No.20 122 155, the standard price for daily technical maintenance of special equipment for VAT anti-counterfeiting tax control system by technical maintenance units is 330 yuan per household every year, and the monthly income is based on the actual technology in the year of installation and use.
Do ordinary taxpayers need an invoicing system with space information? General taxpayers should have a billing system for aerospace information.
Aerospace information is a service unit specially designated by the IRS.
Relevant regulations:
1, Caishui [20 12]No. 15: The expenses paid by the VAT taxpayer for purchasing special equipment (including separate ticket vending machines) for the first time after 20112 (inclusive, the same below) can be taken as their own. 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.
For invoices that meet the above requirements and do not need to be certified, taxpayers should fill in the following requirements when filling in the tax return, and for the special equipment expenses and technical maintenance expenses of the VAT tax control system that can fully deduct the taxable amount:
The general taxpayer of value-added tax will fill in the VAT Tax Return (applicable to the general taxpayer of value-added tax), column 23 "Decrease of tax payable". When the reduced amount is less than or equal to the sum of column "Taxable Amount" in 19 and column "Taxable Amount Calculated by Simple Collection Method" in 2 1, the column shall be actually filled according to the reduced amount; When the tax reduction amount in this period is greater than the sum of "tax payable" in column 19 and "tax payable calculated by simple collection method" in column 2 1, it shall be filled in according to the sum of column 19 and column 2 1, and the insufficient tax reduction amount in this period shall be carried forward to the next period for further deduction.
2. Financial treatment:
13 [2065438] Notice of the Ministry of Finance on Printing and Distributing the Provisions on Accounting Treatment of Pilot Enterprises with Business Tax Changed to VAT;
Accounting treatment for the deduction of value-added tax from special equipment and technical maintenance expenses of value-added tax control system;
(A) the accounting treatment of general VAT taxpayers
According to the relevant provisions of the tax law, if the expenses paid by the general VAT taxpayer for purchasing the special equipment of the VAT tax control system for the first time and the technical maintenance fees paid are allowed to be deducted in full from the VAT payable, a "tax exemption" column should be added under the subject of "Taxes payable-VAT payable" to record the VAT payable deducted by the enterprise according to the regulations.
When purchasing special equipment for VAT control system, an enterprise shall debit the account of "fixed assets" and credit the account of "bank deposit" and "accounts payable" according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable (tax reduction or exemption)" and credit the "deferred income" account. Accrue depreciation on schedule, debit "management expenses" and other subjects, and credit "accumulated depreciation" subjects; At the same time, debit "deferred income" and credit "management expenses" and other subjects.
When an enterprise incurs technical maintenance costs, it shall debit "management fees" and credit "bank deposits" and other subjects according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable (tax reduction or exemption)" subjects, and credit the "management fees" and other subjects.
(B) the accounting treatment of small-scale taxpayers
According to the relevant provisions of the tax law, if the expenses paid by small-scale taxpayers for the initial purchase of special equipment for the VAT control system and the technical maintenance fees paid are allowed to be deducted in full from the VAT payable, the VAT payable deducted according to the regulations should be directly deducted from the subject of "Taxes payable-VAT payable".
When purchasing special equipment for the value-added tax control system, an enterprise shall debit the account of "fixed assets" and credit the account of "bank deposit" and "accounts payable" according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable" subject, and credit the "deferred income" subject. Accrue depreciation on schedule, debit "management expenses" and other subjects, and credit "accumulated depreciation" subjects; At the same time, debit "deferred income" and credit "management expenses" and other subjects.
When an enterprise incurs technical maintenance costs, it shall debit "management fees" and credit "bank deposits" and other subjects according to the actual amount paid or payable. According to the provisions of the deduction of VAT payable, debit "tax payable-VAT payable" subjects, credit "management fees" and other subjects.
If the "tax payable-value-added tax payable" account is the debit balance at the end of the period, it should be listed according to the items of "other current assets" or "other non-current assets" in the balance sheet; If it is a credit balance, it should be listed in the "tax payable" item of the balance sheet.
What information does a newly established company need to apply for an aerospace information billing system? As the application materials of tax bureaus in different regions may be different, it is suggested to call the national unified hotline for aerospace 95 1 13 for consultation.
Aerospace information billing interface Aerospace information billing interface is not aerospace information billing software, but an application software that plays an auxiliary billing role in tax control. If you need this kind of software, you can find the most cost-effective billing interface of Shanghai Xie Ming Information.
What if the aerospace information anti-counterfeiting billing system can't copy the tax? In this state, you only need to look at four parts.
First, the date of the last tax return at the bottom refers to whether the tax was successfully copied for the first time during the collection period.
Second, look at the tax filing start date above, which refers to the time of your next tax filing.
Third, look at the validity period of the golden tax card. This is decided by the State Taxation Bureau. Every month is basically fifteen days. If the card is not cleared in time within fifteen days, the golden tax card will be locked and cannot be invoiced.
Fourth, look at the tax return information at the bottom right. This is to see if the card has been cleared successfully. The tax return information is available, which means that the card has not been cleared, and nothing means success.
Tax Copy: Open the anti-counterfeiting billing system of aerospace information-open the menu of "Tax Declaration Processing", then click "Tax Copy Processing" and select "Current Information"!
Tax declaration: Open the menu of "Remote Copy Tax Declaration", click "Tax Declaration Status", click "Remote Copy Tax Declaration", and click "Clear Card Processing" after tax declaration is successful!
Can the space information billing system retrieve the deleted data? When the data is deleted by mistake, there is no need to panic. You can use the recovery tool to retrieve it.
Take the top data recovery software as an example.
1. Open the top recovery software and select "Mobile phone data recovery" mode. (Hover the mouse over the function button to see the details)
2. Select the hard disk storage device according to the prompt, and then click Next.
3. Enter the hard disk scanning stage. Users can also "interrupt scanning" if they find that the lost data has been scanned.
4. Select the file to restore. Users can preview the file to see if it is what they need. Then click Next. (After the file is lost, the file name will be automatically changed by the system. If the required files are not scanned, please scan and recover again using the "General Recovery" mode. )
5. Select the storage directory of the recovered files. Users can restore files to their computers to prevent data from being overwritten, and then click Next to wait for the recovery to complete.