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税控盘降价后，这4项增值税处理你要特别注意！ - 北京代理记账

税控盘降价后，这4项增值税处理你要特别注意！

2021-09-29上一篇： 2020年个人所得税汇算清缴时间及操作步骤|下一篇：对方不开发票，我能告他吗？

按税法有关规定，增值税一般纳税人初次购买增值税税控系统专用设备支付的费用以及缴纳的技术维护费允许在增值税应纳税额中全额抵减的，应在“应交税费——应交增值税”科目下增设“减免税款”专栏，用于记录该企业按规定抵减的增值税应纳税额。

一、企业购入增值税税控系统专用设备

1、按实际支付或应付的金额

借：固定资产

贷：银行存款或应付账款

2、按规定抵减的增值税应纳税额

借：应交税费——应交增值税（减免税款）

贷：递延收益

3、按期计提折旧

借：管理费用

贷：累计折旧

同时，

借：递延收益

贷：管理费用

二、企业发生技术维护费

1、按实际支付或应付的金额

借：管理费用

贷：银行存款

2、按规定抵减的增值税应纳税额

借：应交税费——应交增值税（减免税款）

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