Reduced 280 invoicing maintenance fees to do the accounting process method is as follows:
Generally certified without credit, so that it is the full amount of credit, to do the certification of the credit, it is the ticket that the point of input tax, inappropriate.
Purchase of gold tax disk and maintenance fees,
Borrow: administrative expenses,
Credit: bank deposits/cash;
Credit VAT tax when,
Borrow: payable taxes payable VAT (tax relief),
Borrow: negative administrative expenses or credit non-operating income.
Declaration time, general taxpayers:
1, "VAT Return Attached Information (IV)": you need to fill in the amount of tax-control equipment fees and service fees credit incurred in the current period in column 1, column 2 and column 3, and fill in the amount of tax credits that need to be used for the current period in the fourth column. If the amount of tax payable for the current period is less than the amount of credit available, the balance should be filled in column 5.
2. Detailed Declaration Form of Value-added Tax Reduction and Exemption: the column of "Code and Name of Tax Reduction Nature" selects "0001129914 Value-added Tax Reduction for Acquisition of VAT Controlled System Special-purpose Equipments"; the other columns are the same as those in the Fourth Schedule.
3. In the main table of "VAT Return (applicable to general taxpayers)", the amount of reduction of tax payable in the 23rd column will be deducted according to the data automatically brought out from Schedule IV and the "VAT Reduction and Exemption Declaration Detailed Table", "Actual amount of tax credit for the current period".
VAT Invoicing System:
There are two types of VAT invoicing systems, namely, Aisino's "Golden Tax Disk" and Piovan's "Tax Control Disk".
Legal analysis
1, medical expenses: medical expenses are determined based on the medical bills, hospitalization fees and other receipts issued by the medical institutions, combined with medical records and diagnostic certificates and other relevant evidence.
2, lost wages: lost wages according to the victim's lost time and income status.
3, nursing costs: nursing costs according to the income status of the nursing staff and the number of nursing, nursing period.
4, transportation costs: transportation costs are calculated according to the actual costs incurred by the victim and his necessary companions for medical treatment or transfer to a hospital for treatment.
5, hospitalization meal allowance: hospitalization meal allowance can be determined by reference to the local state organs of the general staff of business trip meal allowance standard.
6. Nutritional expenses: nutritional expenses shall be determined according to the disability of the victim with reference to the opinion of the medical institution.
7, disability compensation: disability compensation according to the victim's degree of incapacity for work or disability grade, according to the location of the court of appeal in the previous year's per capita disposable income of urban residents or per capita net income of rural residents standard, from the date of determination of the disability is calculated by twenty years. However, if the victim is over sixty years old, the amount shall be reduced by one year for each additional year of age; if the victim is over seventy-five years old, the amount shall be calculated according to five years.