税控盘减免税如何做账？ - 北京代理记账

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税控盘减免税如何做账？ - 北京代理记账

税控盘减免税如何做账？

2021-10-17上一篇：个人所得税，免征！今天起，这33种情况通通不用再交个人所得税了！|下一篇：这9件事都不知道，还想公司变更？

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问

税控盘技术维护费抵减增值税税额，应该如何会计处理？抵减税额是否要计入“营业外收入”科目？

答

《增值税会计处理规定》（财会〔2016〕22号）规定：

按现行增值税制度规定，企业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，按规定抵减的增值税应纳税额，借记“应交税费——应交增值税（减免税款）”科目（小规模纳税人应借记“应交税费——应交增值税”科目），贷记“管理费用”等科目。

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