Operation steps of VAT special invoice deduction:

1. First, you need to plug the tax control panel into the host, then enter the account password to log in to the VAT integrated service platform, and click the month to be certified;

2. Then check the invoice date and click Query. Note: When viewing the invoice date, you can select a larger date range;

3. Then check the received paper invoice that needs authentication, select it, click Save, and then click OK to submit it;

4. After submission, select Application Statistics, enter the password after statistical verification, and check that the authentication is successful;

5. Finally, enter the electronic tax bureau, fill in the VAT declaration form, and you can deduct it.

Accounting entries for certification deduction of special VAT invoices

1, after the special ticket authentication, make the following accounting entries:

Borrow: raw materials (packaging, etc. )

Taxes payable-VAT payable-input tax

Loans: bank deposits, etc.

2. However, it should be noted that if the input tax is inconsistent after certification or needs to be transferred out due to factors such as non-deduction:

Borrow: raw materials, etc

Loan: Taxes payable-VAT payable-Transfer-out.

3. If the ticket entered is not authenticated, please enter the following items:

Borrow: inventory goods (or raw materials, etc.). )

Taxes payable-input tax to be deducted (applicable to the Accounting Standards for Business Enterprises, or "deferred expenses-input tax to be deducted" if not applicable).

Loan: accounts payable (or bank deposits, etc.). )

Wait until the certification before doing specific accounting treatment.

How to account for the deduction of mobile phone tickets?

If a general taxpayer enterprise purchases a mobile phone for business purposes, it can deduct the relevant VAT input tax by obtaining the corresponding special VAT invoice; If the mobile phone is purchased for personal use, the VAT input tax cannot be deducted.

Relevant accounting treatment is as follows:

When a general taxpayer enterprise obtains a special invoice for mobile phones, the accounting entries are:

Debit: management fees, etc. (included in the corresponding subject according to the department to which the expenses belong)

Taxes payable-VAT payable (input tax to be certified)

Loans: bank deposits

2, the general taxpayer enterprises for special invoice certification deduction, accounting entries are:

Borrow: Taxes payable-VAT payable (input tax)

Loan: Taxes payable-VAT payable (input tax to be certified)

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items include: company funds, trade union funds, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, salary and welfare expenses of managers, etc. , refers to the expenses incurred by the board of directors and the administrative department of the enterprise in the operation and management or borne by the enterprise.

Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". Debit this account, register the management expenses incurred by the enterprise, and credit the management expenses transferred to the "profit of this year" account at the end of the period. After carry-over, there should be no balance in this account. This course carries out detailed accounting according to the expenditure items of management expenses.