Aerospace Information and digital currency

1. In the past, there was only one value-added tax control company for aerospace information, and Baiwang Jinfu was just a maintenance unit. Now, Baiwang Jinfu is also engaged in value-added tax control. Therefore, it is now two companies that provide value-added tax control (Baiwang Jinfu and aerospace information). For companies that use the Golden Tax interface and billing interface to provide automatic and batch billing services, the market space remains unchanged, but there are more opportunities

on January 8, 2015, Golden Tax phase III optimization system was put into operation nationwide. Under the influence of the third phase of the golden tax, in the face of the upgraded Aerospace anti-counterfeiting tax control system and the two major billing systems of Baiwang Jinfu, which are out of the transportation instry and formally competing with the aerospace anti-counterfeiting tax control system, almost all enterprise billing interface software is paralyzed, unable to help enterprises to automatically and batch billing. And for the group company, it is unable to control the billing situation in real time. For such enterprises, we need to find professional interface software suppliers. The third-party Golden Tax interface providers represented by Shanghai xieming can solve this problem, and the xieming information interface can completely solve the problems brought about by this upgrade.

2. When making accounting entries, debit: tax payable - VAT payable - tax dection 407 credit: cash 407, fill in line 23 & quot; when declaring VAT; Rection of tax payable<

when filling in the tax return, taxpayers should fill in the special equipment expenses and technical maintenance expenses of VAT tax control system that can be fully offset in the VAT payable amount according to the following requirements:
General VAT taxpayers should fill in the amount of dection in column 23 of VAT declaration form (applicable to general VAT taxpayers). When the tax rection in the current period is less than or equal to the sum of "tax payable" in column 19 and "tax payable calculated by simple collection method" in column 21, it shall be filled in according to the actual tax rection in the current period; When the amount of tax rection in the current period is greater than the sum of "tax payable" in column 19 and "tax payable calculated by simple collection method" in column 21, it shall be filled in according to the sum of column 19 and column 21 of the current period, and the part of tax rection in the current period which is insufficient to offset shall be carried forward to the next period for further dection.

3.

No. Debit & quot; according to the amount actually paid or payable; Management cost & quot; Credit & quot; Bank deposit & quot; And other subjects. The amount of VAT payable to be dected according to regulations is debited to & quot; Tax payable value added tax payable; Account, credit & quot; Management cost & quot; And other subjects

for example, when an enterprise purchases 5000 yuan of special equipment (including tax price),

debit 5000 yuan of "fixed assets tax control equipment" and

credit 5000 yuan of "bank deposit"

when offsetting the value-added tax payable in the current period,

debit "tax payable - value-added tax payable (reced or paid tax)" 5000 yuan,

credit "non operating income" 5000 yuan

according to the relevant policies and regulations of enterprise income tax, the non business income is regarded as financial capital, which shall be treated according to the provisions of the documents of CS [2008] No. 151 and CS [2011] No. 70. In the future, when the enterprise calculates and withdraws the depreciation of this fixed asset according to the regulations, it should also dect it before the enterprise income tax according to the above documents

for example, when the enterprise pays 2000 yuan of technical maintenance fee,

debit 2000 yuan of "management fee" and

credit 2000 yuan of "bank deposit"

when offsetting the VAT payable in the current period,

debit "tax payable - VAT payable (tax reced or paid)" 2000 yuan,

credit "non operating income" 2000 yuan

according to the relevant policies and regulations of enterprise income tax, the non operating income is regarded as financial capital, and is treated according to the provisions of the documents of CS [2008] No.151 and CS [2011] No.70. The technical maintenance expenses actually incurred by the enterprise shall also be dected before the enterprise income tax according to the provisions of the above documents

extended data:

I. voucher conditions

tax dection vouchers stipulated in the tax law include: Special VAT invoice, customs tax payment voucher, purchase invoice or sales invoice of ty-free agricultural procts, unified invoice of goods transportation instry (or VAT invoice of transportation instry in some areas where the "business tax replaced by value-added tax")

in addition, according to Cai Shui [2012] No. 15 notice, since December 1, 2011, the expenses paid by VAT taxpayers for purchasing special equipment of VAT tax control system and the technical maintenance expenses (hereinafter referred to as the two expenses) can be fully offset from the VAT payable. Therefore, the VAT special invoice for purchasing the VAT tax control system and the local tax invoice for maintaining the tax control software can also be dected

Second, time conditions the VAT special invoices issued by the anti-counterfeiting tax control system and other invoices that need to be certified for dection applied for by ordinary taxpayers must be certified within 180 days from the date of issuing the special invoice, otherwise, the input tax will not be dected

for imported goods: if a general taxpayer obtains the customs ty payment certificate, he / she shall declare the dection to the competent tax authorities before the end of the first tax declaration period within 90 days from the date of issue, and the input tax shall not be dected after the expiration of the period

If a general taxpayer obtains the customs receipt issued after January 1, 2010, he / she shall, within 180 days from the date of issuing the receipt, submit to the competent tax authorities the list of dection of customs ty paid certificates to apply for audit and comparison, and implement "comparison before dection". If a taxpayer obtains the VAT dection certificate issued before December 31, 2009, the original provisions shall still apply

small scale taxpayers are not allowed to dect

4. The sharp fall of commodities is a revelation to a shares. The result of long-term sluggish capital confidence and short-term burst is the same, both of which are local rapid downward trend. After such cleaning, new opportunities will be formed

although the macro economy continues to decline, one obvious feature of this round of market is that it is driven by policies

5.

Golden Tax plate

black, commonly known as black plate, is the proct of Baiwang Jinfu Technology Co., Ltd. in recent years, belongs to the tax control rookie

at first, the tax control panel played a complementary role to the Golden Tax panel, which was specially aimed at issuing the special VAT invoice for the goods transportation instry and the unified invoice for the sales of motor vehicles. Now it can also issue the special invoice and the general invoice

the tax control panel supports multiple tax numbers and multiple billing terminals, which is very suitable for group enterprises with large amount of billing, scattered billing points and complicated tax affairs

development materials:

in the past two years, the State Administration of Taxation has integrated the Golden Tax panel and the tax control panel. You can understand that there is no difference between the Golden Tax panel and the tax control panel in terms of function, technology and service

taxpayers who use the VAT invoice management system can choose the Golden Tax panel or tax control panel as the invoice tax control equipment

in addition, there is no machine number on the face of the invoice issued by the Golden Tax panel, and there is a machine number on the top left of the invoice issued by the tax control panel

in the aspect of using invoice assistant, users of Golden Tax panel need to download and use the "quick billing" software, and users of tax control panel need to upgrade the system version to v2.0.13 170712

it's hard to say which is better, the Golden Tax disk or the tax control disk. However, according to the feedback of many users, the Golden Tax disk seems to be more popular. After all, it has been done for so many years

hundreds of large enterprise groups such as China Mobile, PetroChina, Gome, China Resources and Suning are users of Golden Tax plate

but the tax control panel is not to be outdone. The big four banks, State Grid, SF and other large enterprises all choose to use the tax control panel

the page of the tax control panel is relatively simple, easier to learn and more convenient to operate. However, it is said that the server of the tax control panel was unstable at the beginning of the month

VAT invoice system Aerospace Information Co., Ltd.

6. The differences between Golden Tax panel and tax control panel are as follows:
1. Golden Tax panel is developed and proced by aerospace information, which is a high-tech state-owned listed company in IT instry with information security as the core technology, and also the earliest tax control equipment manufacturer and service provider in China. Most of the Golden Tax plate is white, commonly known as white plate
2. The tax control panel is developed by the national information security engineering technology research center, and is currently supported by Baiwang technology. Tax control panel is mostly black, commonly known as black disk
3. Both the Golden Tax disk and the tax control disk are filled with the taxpayer's tax digital certificate, which realizes the security functions of taxpayer identity authentication, invoice digital signature, encryption and upload. The invoice data is authenticated by the tax digital certificate system, and uploaded to the tax authorities in real time through the Internet
4. The two kinds of equipment need to use their own billing software to issue invoices. The invoice with "machine number" on the top left is issued by the tax control panel, while the invoice without "machine number" is issued by the Golden Tax panel

warm tips: the above contents are for reference only
response time: November 17, 2020. Please refer to the official website of Ping An Bank for the latest business changes
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7. I didn't say whose is good or whose is bad. Generally, it's better to find the right one for you, and then find a suitable service provider. It is suggested not to choose software blindly according to the price. There are two factors that can be considered when looking for it
1. Budget of your company, required moles and sites
2. Which service provider is better in the same region. The strength is relatively large. It is recommended that after sales service and technical support be timely and effective. The staffing is quite complete. It is suggested to find a strong and good service provider. It will be more efficient to solve problems. Buying software is just the beginning, smooth use is the guarantee. It's up to you.

8. Contact the IRS; As long as your account is correct, online authentication total error should have nothing to do with you, but this situation should be rare, I have not encountered.

9.

Instead of filling in the second schele of the VAT return, it should be filled in the tax dection form of the fourth schele of the VAT return, and the & quot; in column 23 should be filled in the main form; The amount of tax payable is reced

attached table 4 of VAT declaration form: column 1 "special equipment cost and technical maintenance cost of VAT tax control system", column 2 "amount incurred in the current period" and column 4 "actual tax dection" fill in the amount of dection (if the VAT payable is less than the dection, fill in according to the amount payable, and the difference can be offset in the next period)

provisions for filling in the main form of extended data

General VAT taxpayers should fill in the dection amount of aerospace information service fee in column 23 of the main form of VAT tax return (applicable to general VAT taxpayers) & quot; The amount of tax payable is reced

when the current tax dection is less than or equal to column 19 & quot; Tax payable & quot; And column 21 & quot; The amount of tax payable calculated by simple collection method & quot; The actual amount of tax rection in the current period shall be filled in. When the amount of tax rection in the current period is greater than column 19 & quot; Tax payable & quot; And column 21 & quot; The amount of tax payable calculated by simple collection method & quot; The sum of the two items shall be filled in according to the sum of columns 19 and 21 of the current period, and the part of the current period with insufficient tax rection shall be carried forward to the next period for further dection

10. If it is used together with the general ledger, bookkeeping is required. Thank you for your question, your support is the biggest driving force for our progress!