You need to know the specific reasons for reducing or exempting VAT before you know which account to include. For example, the monthly income of small-scale taxpayers is less than 654.38+10,000, and the quarterly income is less than 300,000, which is exempted from value-added tax and included in the non-operating income account. Another example is the purchase of special equipment for anti-counterfeiting and tax control, and the maintenance fee is reduced or exempted from VAT. Debit is included in the tax payable-value-added tax payable (tax reduction or exemption) accounting, and credit is included in the management fee accounting. If small-scale taxpayers reduce or exempt the value-added tax, the accounting treatment is: debit: tax payable-value-added tax payable, and credit: non-operating income-value-added tax reduced or exempted. If the value-added tax is reduced for the purchase of tax-controlled special equipment and maintenance fees, the accounting treatment is: debit: tax payable-value-added tax payable (reduced), and credit: management fee.

I. Conditions for tax credit and refund at the end of VAT period:

1. VAT deduction and refund for eligible major integrated circuit projects.

2. Refund the value-added tax corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Refund of VAT credit for eligible large passenger aircraft and new regional aircraft.

Second, taxpayers should know:

1. Taxpayers are responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded from the "Download Center" section of the website of Shanghai Taxation Bureau or collected at the Tax Service Hall.

3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.

4. If all the materials provided by the taxpayer are photocopies, it shall be marked as "consistent with the original" and signed.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.