税控盘技术维护费抵减税额如何会计处理？ - 北京代理记账

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税控盘技术维护费抵减税额如何会计处理？ - 北京代理记账

税控盘技术维护费抵减税额如何会计处理？

2021-10-29上一篇：会计宝妈面试遭拒：公司看中的是财务管理能力，基本技能谁都行|下一篇：立足中小微企业拉卡拉为普惠金融服务“打样”

中秋福利！9月征期正在倒计时，为了帮助大家顺利完成工作，开心过中秋！小编和大家分享发票、纳税、申报资料，共计108个文件，文末可统统免费领取哟！

接下来，小编和大家分享干货知识：

很多新手会计都不知道：初次购买税控设备的购买费用以及每年的服务费，是可以按发票票面总金额来抵减增值税的！一般纳税人和小规模纳税人都可以抵哟！

那么该怎么抵？怎么做会计分录呢？跟着小编一起往下看～

怎么做会计分录？

报税怎么填？

一般纳税人

报税填表，一般纳税人需要填3个地方：主表、附表四、减免税申报明细表

附表四要填第1行

减免税申报明细表，减税性质代码及名称，要选择财税[2012]15号文

主表要填应纳税额减征额

小规模纳税人

小规模比较简单，只要填主表和减免税申报明细表就可以了。

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