Collection: tax control system equipment and technical services fee full amount of tax reduction how

Tax control system product purchase and technical maintenance services Offset the amount of tax payable (the purchase price is fully offset by the amount of tax), and the other under the "National Development and Reform Commission on the reduction Tax control system products and maintenance services prices and other issues related to the notice "(Development and Reform Price [2017] 1243) provides: to reduce the price of tax control system products and maintenance services prices. Should fill in "VAT (Small scale) Applicable "and" VAT reduction. " Declaration schedule ". 1. "VAT Table (small-scale taxpayer applies) ": the need to offset the current part of the line in paragraph 16," the amount of tax payable in the current period " 2. "Tax credit tax declaration list": " Property code and name "column selection" 01129914 purchase value-added tax policy system-specific equipment offset VAT "; the current fee incurred in the full amount of fill in the first two" current amount ", the current needs Use the offset part to fill in the fourth column "Actual amount tax deduction". Should be filled out "attached to the table (four) (tax credits table)", "VAT tax returns (general taxpayers apply)" and "tax deduction tax declaration list." 1. "Supplementary information (4) (tax credit table)": the need to fill out the current service charges in the first line of "value-added tax control system special equipment and technical maintenance fee" 2 " The amount of tax credits required to be used in the current period is set out in column 4 "Actual amount tax deduction" in this period. If the unused portion of this period should be reflected in the "final balance" in column 5; 2. "VAT tax returns (general taxpayer applies)": the need to use the amount of tax credits in the current period to fill in the 23rd column "tax deduction"; Note: The amount of tax credits that need to be used in this period (ie, section 4 of the "VAT Tax Return (General Taxpayer Application)" and "Appendix 4 (Tax Expense Table)") should be less than Or the amount of tax payable in column 19 of the "VAT applicable tax return (general taxpayer)" and the amount of tax payable calculated in column 21 "Simple collection method" is greater than part of the current period can not be used to offset , Should carry forward later continue to use. 3. "Tax Return Tax Report": "Taxation Code and Name" column selection "01129914 purchase value-added tax control system-specific equipment offset VAT"; the current fee incurred in the full fill in the In the second column, the current amount of the current period, the amount of the offset required in the current period is set out in the fourth column "Actual amount tax deduction".