How to offset the input tax of fixed assets of machinery and equipment class

How to offset the input tax of fixed assets of machinery and equipment, distinguish between different specific cases are dealt with as follows:

1, general taxpayers before January 1, 2009 purchased fixed assets equipment class of VAT input tax is not permitted to offset the processing of fixed assets can only be credited with the price of the equipment, the accounting entries for:

Borrow: Fixed Assets

Credit: Bank Deposit

2, general taxpayers after January 1, 2009 purchased fixed assets equipment type of VAT input tax, allow deduction processing, according to the purchase of equipment on the special invoice of the amount of VAT, recorded in the "payable taxes - payable VAT (input tax)", the accounting entries for:<

Borrow: Fixed Assets

Taxes Payable - VAT Payable (Input Tax)

Credits: Bank Deposits

3, small taxpayers purchased fixed assets and equipment VAT input tax is not permitted to deduct input tax, can only be directly credited to the original value of the fixed assets, the accounting entries are the same as above.