Products and maintenance services prices are substantially reduced
Reduce the price of tax-control system products. The retail price of USB Golden Tax Disk in the special equipment of VAT anti-counterfeit tax-control system will be reduced from RMB 490 to RMB 200 each, and the retail price of Tax Return Disk will be reduced from RMB 230 to RMB 100 each; the retail price of TCG-01 Tax Control Disk in the special equipment of VAT special invoices for the goods transportation industry, unified invoices for the sale of motor vehicles, and tax-control system for invoices of the highway and inland waterway goods transportation industry will be reduced from RMB 490 to 200 yuan, and the retail price of TCG-02 tax return disk from 230 yuan each to 100 yuan.
It should be noted that the special invoice for VAT in the goods transportation industry and the invoice for road and inland waterway goods transportation industry are no longer available, and there is only the unified invoice for the sale of motor vehicles.
Reduced prices for maintenance services. Relevant units engaged in technical maintenance services of VAT tax-control systems (hereinafter referred to as "relevant technical service units"), the fees charged for providing technical maintenance services to taxpayers using tax-control system products shall be reduced from RMB 330 yuan per set per year per household to RMB 280 yuan, and the fees for technical maintenance services shall be reduced by half for the tax-control system products with two or more sets of products, starting from the second set. The fee for technical maintenance service shall be reduced by half from the second set.
1243 reduced prices at the same time, but also emphasized the need to strengthen technical maintenance services and price behavior supervision.
The relevant technical service units to provide services, to sign a service agreement with the user, and strictly fulfill the duties and services agreed in the contract, to provide timely, high-quality services; do not provide services or reduce the quality of services, shall not be charged. The relevant technical service units and tax-control system product supply units, to the user forced to sell or sell scanners, computers, printers and other general equipment, in order to investigate and deal with indiscriminate charging.
Purchase of tax-control equipment to offset VAT policy
Related regulations stipulate that the fees paid by enterprises for the initial purchase of special equipment for VAT tax-control systems and the technical maintenance fees paid are allowed to be fully offset in the VAT payable amount. The special equipment for the tax-control system here refers only to the initial purchase, and the expenses paid for non-initial purchases shall be borne by them and shall not be deducted from the VAT payable amount.
The VAT tax-control system includes the VAT anti-counterfeit tax-control system and the tax-control system of the unified motor vehicle sales invoice. Special equipment for VAT control system includes VAT anti-counterfeit tax-control system tax-control disk and motor vehicle sales uniform invoice tax-control system tax-control disk.
Note that, if these two expenses paid by a general VAT payer are fully deducted from the VAT payable amount, its VAT special invoice is not regarded as a VAT deduction voucher, and its input tax amount shall not be deducted from the output tax amount. The said VAT special invoices are not required to be certified.
Accounting Treatment of Tax-Control Equipment Offsetting VAT
The accounting treatment of VAT after the change of business has been comprehensively standardized, which includes the accounting treatment of VAT tax offsetting by VAT-control system special equipment and technical maintenance expenses. The fees paid by enterprises for the initial purchase of special equipment for VAT control system and the technical maintenance fees are allowed to be fully deducted from the VAT payable. The VAT payable amount deducted according to the regulations shall be debited to the account of "Taxes and Fees Payable --- VAT Payable (Reduced or Exempted)" (small-scale taxpayers shall be debited to the account of "Taxes and Fees Payable ---VAT payable"), and credit to "administrative expenses".
1. General taxpayers to fill out the VAT return.
Taxpayers in accordance with the provisions of the tax law in the current period to reduce the amount of VAT payable, including in accordance with the provisions of the VAT payable amount can be fully offset in the amount of VAT taxable amount of the VAT tax-control system of the cost of special equipment and technical maintenance fees (note that, here refers to the total amount of the price of tax, do not exclude the value-added tax, can be "fully offset") should be filled in the The second column of the first line of "Information attached to VAT declaration (IV)", "Current incurred amount", when the current incurred amount is less than or equal to the "taxable amount" in the 19th column and the "taxable amount" in the 21st column of the "VAT declaration form (applicable to general taxpayers)", the "simplified tax calculation method" shall be filled in. When the sum of "taxable amount calculated by simplified tax calculation method" is less than or equal to the sum of "taxable amount" in column 19 and "taxable amount calculated by simplified tax calculation method" in column 21 of the VAT Return (for general taxpayers), the actual amount incurred in the current period shall be entered into the fourth column of the first row of the column titled "Actual tax credit for the current period", and be credited into the 23rd column of the VAT Return (for general taxpayers). When the incurred amount for the current period is greater than the sum of "Taxable Amount" in column 19 and "Taxable Amount Calculated by Simplified Taxation Method" in column 21 of "VAT Return (for General Taxpayers)", the incurred amount for the current period shall be calculated in accordance with the following formula If the sum of "taxable amount" in column 19 and "taxable amount calculated by simplified tax calculation method" in column 21 of the VAT Return (for general taxpayers), the sum of column 19 and column 21 of the current period shall be entered into the column "Actual tax credit for the current period" in the fourth column of the first row, and counted into the column "Taxable amount reduced" in column 23 of the VAT Return (for general taxpayers). At the same time, the under-credited portion of the current period shall be entered into the "Closing balance" in the fifth column of the first line of "Information attached to the VAT Return (IV)" and be carried forward to the next period for further offsetting.
2. Fill in the VAT return for small-scale taxpayers.
The VAT payable amount of the taxpayer for the current period reduced in accordance with the provisions of the Tax Law, including the cost of special equipment for the VAT tax-control system which can be fully deducted from the VAT payable amount as well as the technical maintenance fee, shall be filled in the column 16 of the "VAT Return (for small taxpayers)", "Reduction of tax payable amount for the current period" to deduct the current tax amount. Current tax.
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