1, which is generally used, depends on whether the tax bureau uses the same certificate to open an account for you. If you use a different certificate, it will not work.
2. At the time of declaration, the system will prompt "Import Certificate".
3. At this time, connect the disk to the computer correctly (insert it), click OK, and the certificate will be confirmed naturally.
It is impossible to file tax returns without the confirmation of the certificate.
A CA also has a certificate (including a public key and a private key). Public users on the Internet trust CA by verifying its signature, and anyone can get CA's certificate (including public key) to verify the certificate issued by it.
If a user wants to obtain a certificate of his own, he should apply to CA first. After the CA recognizes the identity of the applicant, it assigns a public key to it, and the CA binds the public key to the identity information of the applicant, and forms a certificate after signing it and sends it to the applicant.
If the user wants to verify the authenticity of another certificate, he will use the CA's public key to verify the signature on that certificate. Once the certificate is verified, it is considered valid. A certificate is actually the authentication of a user's public key issued by a certificate authority (CA).
The contents of the certificate include: information of the electronic visa authority, public key user information, public key, authority signature and validity period, etc. At present, the format and verification method of certificates generally follow the international standard X.509
Are tax ca and local tax ca all Unicom ca certificates? No, the national tax and local tax CA purchased by each region are not necessarily from the same company!
The renewal fee of national tax CA certificate 120 yuan can be deducted from the renewal fee of national tax CA certificate 190 yuan for 370 yuan and 200 yuan. Online certification service fee and remote copy service fee are not technical service fees and cannot be deducted from VAT. The handling fee of the national tax CA certificate can be deducted before tax if a special VAT invoice is obtained, but not if it is an ordinary invoice. VAT deduction conditions and accounting treatment for special equipment and technical maintenance fees of VAT tax control system;
1. According to the provisions of the document Caishui [20 12] 15, the expenses paid by VAT taxpayers for the first time after 201121(inclusive, the same below) can be passed.
VAT tax control system includes: VAT anti-counterfeiting tax control system, special invoice tax control system for goods transportation, unified invoice tax control system for motor vehicle sales, and transport invoice tax control system for highway and inland river goods.
Special equipment for VAT anti-counterfeiting tax control system includes golden tax card, IC card, card reader or golden tax plate and tax return plate; The special device of the tax control system of the special VAT invoice for the cargo transportation industry includes a tax control panel and a tax filing panel; The unified invoice tax control system for motor vehicle sales and the special equipment of transport invoice tax control system for highway and inland river goods include tax control panel and transmission panel.
Previously, the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of VAT Anti-counterfeiting and Tax Control System (Guo Shui Fa [2000] 183No.) stipulated that the expenses incurred by enterprises in purchasing special devices and general devices of VAT anti-counterfeiting and tax control system were allowed to be charged in one lump sum before calculating and paying income tax in the current period; At the same time, it can be deducted from the output tax of value-added tax according to the tax amount indicated on the special invoice purchased. That is, only the tax amount for purchasing special equipment and general equipment of VAT anti-counterfeiting system can be deducted.
Compared with the original provisions, the document Caishui [20 12] 15 expands the scope of deduction, which can not only deduct the tax amount, but also deduct the total price tax.
Technical maintenance fees can also be deducted.
According to the document Caishui [20 12] 15, VAT taxpayer 20112+065438 (excluding overdue 201kloc-0/65438).
The restrictive conditions of deduction
Time limit: The deductible expenses refer to the special equipment (including ticket distributor) of VAT tax control system purchased after 20 11February, and can only be fully deducted after the first purchase. For the technical maintenance fee, it is also stipulated that the technical maintenance fee paid by VAT taxpayers after 201121can be deducted.
Voucher restriction: if the two expenses paid by the general VAT taxpayer are fully deducted from the payable VAT, the special VAT invoice shall not be used as the VAT deduction voucher, and the input tax shall not be deducted from the output tax. This article clearly stipulates that only one item can be deducted from the cost of purchasing tax-controlled special devices and the technical maintenance fee paid by enterprises, and it is not allowed to be deducted repeatedly.
Deductions need to be declared in a standardized way.
The document Caishui [2065 438+02] 15 provides relevant regulations on how to correctly declare the above two fully deducted expenses: the general taxpayer of value-added tax shall fill in the deducted amount in the 23rd column of the "VAT tax return (applicable to the general taxpayer of value-added tax)". When the current reduction is less than or equal to the sum of the "tax payable" in column 19 and the "tax payable calculated by simple collection method" in column 2 1, it shall be filled in according to the actual reduction in the current period; If the tax reduction amount in this period is greater than the sum of "tax payable" in column 19 and "tax payable calculated by simple collection method" in column 2 1, it shall be filled in according to the sum of column 19 and column 2 1 in this period, and the insufficient tax reduction amount in this period shall be carried forward to the next period for deduction.
Small-scale taxpayers will fill in the deduction amount in the column 1 1 of the VAT tax return (applicable to small-scale taxpayers) "Deduction amount of taxable amount in this period". If the current reduction is less than or equal to the "current tax payable" in column 10, it shall be filled in according to the actual reduction in the current period; If the tax reduction amount in this period is greater than the "tax payable in this period" in column 10, it shall be filled in column 10 in this period, and the insufficient tax reduction amount in this period shall be carried forward to the next period for further deduction.
Although the initial installation fee is clearly the first purchase, you can enjoy the VAT deduction policy, but the document Caishui [20 12] 15 emphasizes that "if the special device of VAT anti-counterfeiting and tax control system purchased by taxpayers cannot be used normally due to quality problems within 3 years from the date of purchase, the supplier of the special device will be responsible for free maintenance, and it will be replaced without maintenance", which means that taxpayers do not need to buy it again within 3 years.
Second, accounting treatment
1. Add "Exemption" column under the subject of "Taxes payable-VAT payable" to record the VAT payable deducted by the enterprise according to regulations.
2. When an enterprise purchases special equipment for the VAT control system, it shall debit the title of "fixed assets" and credit the title of "bank deposit" or "cash on hand" according to the actual amount paid. According to the provisions of the deduction of VAT payable, debit the "tax payable-VAT payable (tax exemption)" and credit the "deferred income" account. Accrue depreciation on schedule, debit "management expenses" and other subjects, and credit "accumulated depreciation" subjects; At the same time, debit "deferred income" and credit "management expenses" and other subjects.
3, enterprise technical maintenance fees, according to the actual amount paid or payable, debit "management fees" and other subjects, credited to "bank deposits". According to the regulations, the amount of VAT that should be deducted should be debited to the subject of "tax payable-tax payable reduction and exemption" and credited to the subject of "management expenses".
Are the national tax and local tax deduction agreements handled separately? Yes, because the competent tax authorities of the national land tax are inconsistent and the tax collection authorities are inconsistent, it is necessary to sign separately.
Are the CA certificates of Beijing State Taxation Bureau and Local Taxation Bureau the same? No, the CA certificate of Beijing State Taxation Bureau is installed on the computer, and the local taxation bureau is a small USB flash drive, which is inserted into the computer during tax declaration or annual inspection. Some enterprises do not have a local tax CA certificate, and directly use the local tax number and password to file tax returns.
Is it necessary to use the national tax CA certificate for VAT? Value-added tax belongs to national tax. If the enterprise has handled the national tax CA, it needs to use the CA login to declare and pay VAT; If you don't have a CA, you can log in directly with your username and password. There is no strong demand to buy CA certificates now.
What should I do if the local tax ca certificate expires? Download a certificate assistant at 12366ca website. After installation, you can directly insert this certificate for tax return. When installing the certificate assistant, you need to turn off 360 and other security guards.
Reinstall the national tax CA certificate. The password of CA certificate is generally111or111.
Is it necessary to use CA certificate for Beijing local tax declaration? In addition to the CA certificate method, there is also the user name method, that is, the computer code and password method of enterprises.