Two questions about the Golden Tax Card, the Accounting Golden Tax Card

If the card is not broken, you don't need money, and if the output invoice data is lost, you can use the invoice to repair it, which does not affect the copy of the tax return, but the repaired invoice has no details and cannot be reprinted. Data collation is of little use, check the integrity of the data, if it is lost, read the data into the card to form a file, and the loss should still be lost.

Data reconstruction is to delete the redundant information, there is a function of repairing the database, sometimes there are English prompts, you can use it, if the golden tax card is reissued, or damaged, the invoice information inside must be gone, but the invoice information of the hard disk is still there, it is recommended that you buy an invoicing guard. Even if you lose your hard drive data, you can get it back.

The Golden Tax Card can be used to fully deduct the VAT due, not as a credit.

Accounting treatment of VAT credit for tax control equipment and maintenance expenses:

Since December 1, 2011, the expenses paid by VAT taxpayers for the purchase of (initial) special equipment for the VAT tax control system and the technical maintenance fees paid can be fully deducted from the VAT payable. Accounting Treatment:

Purchase a VAT tax control system tax card 1816 yuan (tax included).

Borrow: management fee 1816 yuan.

Credit: Bank deposit 1816 yuan.

Debit: Tax payable VAT payable 1816 yuan.

Credit: non-operating income of 1,816 yuan.

Cai Shui 2012 No. 15: 5. When filling in the tax return, taxpayers shall fill in the special equipment expenses and technical maintenance fees of the VAT tax control system that can be fully deducted from the VAT payable, according to the following requirements:

General VAT taxpayers shall fill in the amount of deduction in column 23 of the VAT tax return (applicable to general VAT taxpayers) "Tax Payable Reduction Amount". When the tax reduction amount for the current period is less than or equal to the sum of the "tax payable" in column 19 and the "tax payable calculated by the simplified collection method" in column 21, the tax reduction amount for the current period shall be filled in according to the actual amount of tax reduction in the current period; When the tax reduction amount for the current period is greater than the sum of the "tax payable" in column 19 and the tax payable under the simplified collection method in column 21, fill in the sum of columns 19 and 21 of the current period, and the part of the tax reduction in the current period that is insufficient to offset will be carried forward to the next period for further deduction.

Small-scale taxpayers should fill in the deduction amount in column 11 of the "VAT tax return (applicable to small-scale taxpayers)" "Reduction of tax payable for the current period". When the tax reduction amount for the current period is less than or equal to the "tax payable for the current period" in column 10, the tax reduction amount for the current period shall be filled in according to the actual amount of tax reduction for the current period; When the tax reduction amount for the current period is greater than the "tax payable for the current period" in column 10, fill in column 10 of the current period, and the part of the tax reduction for the current period that is insufficient to offset will be carried forward to the next period for further deduction.

The golden tax card is a smart PCI card inserted into the computer, which is the core of the anti-counterfeiting system of special VAT invoices.