According to the current value-added tax system, if the expenses for purchasing special equipment and the technical maintenance fees paid by enterprises for the first time are allowed to be fully deducted from the tax payable, the tax payable shall be deducted according to the regulations.
The accounting treatment method when ordinary taxpayers buy tax control panels and pay technical maintenance fees;
1. When purchasing the tax control panel:
Borrow: management fees, etc.
Loans: cash, bank deposits, etc.
2. If there is value-added tax to be paid this month, the expenses of golden tax pallet equipment can be deducted:
Borrow: Taxes payable-VAT payable (tax reduction or exemption)
Loans: management fees, etc.
Small-scale taxpayers buy tax-controlled panels and pay for technical maintenance time-consuming accounting treatment;
1. When purchasing the tax control panel:
Borrow: management fees, etc.
Loans: cash, bank deposits, etc.
2. If there is value-added tax to be paid this month, the expenses of golden tax pallet equipment can be deducted:
Borrow: Taxes payable-VAT payable (small scale)
Loans: management fees, etc.
How to enter the accounting entries of the golden tax plate?
general taxpayer
1, when first purchased
Borrow: Fixed assets (in full)
Loans: bank deposits/accounts payable, etc.
2. Deduct the VAT payable according to regulations.
Borrow: Taxes payable-VAT payable (tax reduction or exemption)
Loans: management fees, etc.
1, small-scale taxpayer
When I first bought it,
Borrow: Fixed assets (in full)
Loans: bank deposits/accounts payable, etc.
2. Deduct the VAT payable according to regulations.
Borrow: Taxes payable-VAT payable
Loans: management fees, etc.
How to calculate the first purchase of golden tax plate and service fee?