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《國家發展改革委關于降(jiang)低增值稅(shui)(shui)稅(shui)(shui)控系統(tong)產品及(ji)維(wei)護服(fu)務(wu)價格(ge)(ge)等有關問題的(de)通知》（發改價格(ge)(ge)〔2017〕1243號）規定，自2017年(nian)8月1日起，稅(shui)(shui)控盤等增值稅(shui)(shui)稅(shui)(shui)控系統(tong)產品及(ji)維(wei)護服(fu)務(wu)價格(ge)(ge)大幅度降(jiang)低。

這將(jiang)降低廣大納稅(shui)人的負(fu)擔，是今年以來又(you)一(yi)個重要的利好消(xiao)息。降價的同時，稅(shui)控(kong)系統設(she)備和技術維護費的增值稅(shui)處(chu)理，值得關注。

產品及維護服務價格(ge)大幅度降低

降(jiang)低(di)稅(shui)(shui)控(kong)(kong)系統產品價格。將增值稅(shui)(shui)防偽稅(shui)(shui)控(kong)(kong)系統專(zhuan)用(yong)設(she)備中的USB金(jin)稅(shui)(shui)盤(pan)零售價格由每個(ge)(ge)490元(yuan)(yuan)降(jiang)為(wei)(wei)200元(yuan)(yuan)，報稅(shui)(shui)盤(pan)零售價格由每個(ge)(ge)230元(yuan)(yuan)降(jiang)為(wei)(wei)100元(yuan)(yuan)；貨(huo)物運輸業(ye)增值稅(shui)(shui)專(zhuan)用(yong)發(fa)(fa)票(piao)、機動車銷售統一發(fa)(fa)票(piao)和公路、內河(he)貨(huo)物運輸業(ye)發(fa)(fa)票(piao)稅(shui)(shui)控(kong)(kong)系統專(zhuan)用(yong)設(she)備中的TCG-01稅(shui)(shui)控(kong)(kong)盤(pan)零售價格由每個(ge)(ge)490元(yuan)(yuan)降(jiang)為(wei)(wei)200元(yuan)(yuan)，TCG-02報稅(shui)(shui)盤(pan)零售價格由每個(ge)(ge)230元(yuan)(yuan)降(jiang)為(wei)(wei)100元(yuan)(yuan)。

需要說明的是，貨物(wu)運(yun)輸(shu)業(ye)增值稅專用發票、公路和內河貨物(wu)運(yun)輸(shu)業(ye)發票，現在(zai)已不存在(zai)，只有機動車銷售統一發票。

降(jiang)(jiang)低(di)維護服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)價格。從(cong)(cong)事增值稅(shui)(shui)(shui)稅(shui)(shui)(shui)控(kong)系(xi)統技術(shu)維護服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)的(de)(de)有(you)(you)關(guan)單位(wei)（下稱“有(you)(you)關(guan)技術(shu)服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)單位(wei)”），向使用稅(shui)(shui)(shui)控(kong)系(xi)統產品的(de)(de)納稅(shui)(shui)(shui)人提供技術(shu)維護服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)收取的(de)(de)費用，由每戶每年每套(tao)330元降(jiang)(jiang)為280元；對使用兩(liang)套(tao)及以上稅(shui)(shui)(shui)控(kong)系(xi)統產品的(de)(de)，從(cong)(cong)第二套(tao)起減半收取技術(shu)維護服(fu)(fu)(fu)(fu)務(wu)(wu)(wu)費用。

1243號文(wen)降低價格的同時，還(huan)強調要加強技術維護服務及(ji)價格行(xing)為(wei)監管。

有(you)關(guan)技(ji)(ji)術(shu)服(fu)務(wu)單位提供(gong)服(fu)務(wu)時，要與用戶簽署服(fu)務(wu)協議，嚴格履(lv)行合同中約定的(de)職責和服(fu)務(wu)內容，提供(gong)及時、優質(zhi)(zhi)服(fu)務(wu)；不提供(gong)服(fu)務(wu)或降低(di)服(fu)務(wu)質(zhi)(zhi)量(liang)的(de)，不得收取費用。有(you)關(guan)技(ji)(ji)術(shu)服(fu)務(wu)單位和稅控系統產(chan)品供(gong)貨單位，向用戶強行推銷或搭售掃描儀、計算機、打(da)印機等通用設(she)備的(de)，以亂(luan)收費查處。

購買(mai)稅(shui)(shui)控(kong)設備抵減增值稅(shui)(shui)政策

《財政部國家(jia)稅(shui)務總局(ju)關于增(zeng)值(zhi)稅(shui)稅(shui)控(kong)系(xi)統(tong)專用(yong)設(she)備(bei)和(he)技術維護費用(yong)抵減增(zeng)值(zhi)稅(shui)稅(shui)額有關政策的(de)通知(zhi)》（財稅(shui)〔2012〕15號(hao)）規定，企(qi)業初次(ci)購買增(zeng)值(zhi)稅(shui)稅(shui)控(kong)系(xi)統(tong)專用(yong)設(she)備(bei)支付(fu)的(de)費用(yong)以(yi)及繳納的(de)技術維護費允許在(zai)增(zeng)值(zhi)稅(shui)應納稅(shui)額中全額抵減。這里的(de)稅(shui)控(kong)系(xi)統(tong)專用(yong)設(she)備(bei)僅指(zhi)初次(ci)購買的(de)，非初次(ci)購買支付(fu)的(de)費用(yong)，由其自(zi)行負擔，不得(de)在(zai)增(zeng)值(zhi)稅(shui)應納稅(shui)額中抵減。

增(zeng)值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)控(kong)(kong)系(xi)(xi)統(tong)包(bao)括(kuo)，增(zeng)值(zhi)稅(shui)(shui)(shui)防偽(wei)稅(shui)(shui)(shui)控(kong)(kong)系(xi)(xi)統(tong)、機動車銷售統(tong)一發票稅(shui)(shui)(shui)控(kong)(kong)系(xi)(xi)統(tong)。增(zeng)值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)控(kong)(kong)系(xi)(xi)統(tong)專用設(she)備包(bao)括(kuo)，增(zeng)值(zhi)稅(shui)(shui)(shui)防偽(wei)稅(shui)(shui)(shui)控(kong)(kong)系(xi)(xi)統(tong)稅(shui)(shui)(shui)控(kong)(kong)盤、機動車銷售統(tong)一發票稅(shui)(shui)(shui)控(kong)(kong)系(xi)(xi)統(tong)稅(shui)(shui)(shui)控(kong)(kong)盤等。

注意，增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)一般納稅(shui)(shui)(shui)人(ren)支付的(de)這兩項(xiang)費用(yong)(yong)在增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)應(ying)納稅(shui)(shui)(shui)額(e)中全額(e)抵(di)減的(de)，其增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)專用(yong)(yong)發票不(bu)作為(wei)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)抵(di)扣憑證(zheng)，其進項(xiang)稅(shui)(shui)(shui)額(e)不(bu)得從銷項(xiang)稅(shui)(shui)(shui)額(e)中抵(di)扣。上述增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)專用(yong)(yong)發票不(bu)需要進行(xing)認證(zheng)。

抵減增值稅(shui)的申報表填寫

1.一般納(na)稅人增(zeng)值稅申報(bao)表(biao)填寫(xie)。

納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人本(ben)(ben)(ben)期(qi)(qi)(qi)按(an)照稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)法規(gui)定(ding)減(jian)(jian)征的增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)，包含按(an)照規(gui)定(ding)可在增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)中(zhong)全額(e)(e)抵(di)(di)(di)減(jian)(jian)的增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)控系(xi)統專(zhuan)用(yong)設備(bei)費(fei)用(yong)以及技術維護費(fei)（注意，這(zhe)里指的是價稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)合計(ji)(ji)金額(e)(e)，不要剔(ti)除增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)，可以“全額(e)(e)抵(di)(di)(di)減(jian)(jian)”）應(ying)(ying)(ying)(ying)填入(ru)(ru)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)附列(lie)(lie)資料(liao)（四）》第(di)(di)(di)(di)一(yi)(yi)(yi)(yi)行第(di)(di)(di)(di)二列(lie)(lie)“本(ben)(ben)(ben)期(qi)(qi)(qi)發(fa)生(sheng)(sheng)額(e)(e)”中(zhong)，當(dang)(dang)本(ben)(ben)(ben)期(qi)(qi)(qi)發(fa)生(sheng)(sheng)額(e)(e)小于或(huo)等于《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)表（一(yi)(yi)(yi)(yi)般(ban)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人適用(yong)）》第(di)(di)(di)(di)19欄(lan)(lan)(lan)(lan)“應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)”與(yu)第(di)(di)(di)(di)21欄(lan)(lan)(lan)(lan)“簡(jian)易計(ji)(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)辦法計(ji)(ji)算的應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)”之(zhi)和時，將(jiang)當(dang)(dang)期(qi)(qi)(qi)實際發(fa)生(sheng)(sheng)額(e)(e)填入(ru)(ru)第(di)(di)(di)(di)一(yi)(yi)(yi)(yi)行第(di)(di)(di)(di)四列(lie)(lie)“本(ben)(ben)(ben)期(qi)(qi)(qi)實際抵(di)(di)(di)減(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)”中(zhong)并(bing)計(ji)(ji)入(ru)(ru)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)表（一(yi)(yi)(yi)(yi)般(ban)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人適用(yong)）》第(di)(di)(di)(di)23欄(lan)(lan)(lan)(lan)“應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)減(jian)(jian)征額(e)(e)”欄(lan)(lan)(lan)(lan)；當(dang)(dang)本(ben)(ben)(ben)期(qi)(qi)(qi)發(fa)生(sheng)(sheng)額(e)(e)大于《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)表（一(yi)(yi)(yi)(yi)般(ban)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人適用(yong)）》第(di)(di)(di)(di)19欄(lan)(lan)(lan)(lan)“應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)”與(yu)第(di)(di)(di)(di)21欄(lan)(lan)(lan)(lan)“簡(jian)易計(ji)(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)辦法計(ji)(ji)算的應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)”之(zhi)和時，按(an)本(ben)(ben)(ben)期(qi)(qi)(qi)第(di)(di)(di)(di)19欄(lan)(lan)(lan)(lan)與(yu)第(di)(di)(di)(di)21欄(lan)(lan)(lan)(lan)之(zhi)和填入(ru)(ru)第(di)(di)(di)(di)一(yi)(yi)(yi)(yi)行第(di)(di)(di)(di)四列(lie)(lie)“本(ben)(ben)(ben)期(qi)(qi)(qi)實際抵(di)(di)(di)減(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)”中(zhong)并(bing)計(ji)(ji)入(ru)(ru)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)表（一(yi)(yi)(yi)(yi)般(ban)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人適用(yong)）》第(di)(di)(di)(di)23欄(lan)(lan)(lan)(lan)“應(ying)(ying)(ying)(ying)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額(e)(e)減(jian)(jian)征額(e)(e)”欄(lan)(lan)(lan)(lan)，同時將(jiang)本(ben)(ben)(ben)期(qi)(qi)(qi)不足抵(di)(di)(di)減(jian)(jian)部分填入(ru)(ru)《增(zeng)(zeng)(zeng)值(zhi)(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)(bao)附列(lie)(lie)資料(liao)（四）》第(di)(di)(di)(di)一(yi)(yi)(yi)(yi)行第(di)(di)(di)(di)五列(lie)(lie)“期(qi)(qi)(qi)末余額(e)(e)”中(zhong)結轉下(xia)期(qi)(qi)(qi)繼續抵(di)(di)(di)減(jian)(jian)。

2.小規模納(na)稅(shui)人(ren)增值(zhi)稅(shui)申報表填寫。

納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)本期按(an)照稅(shui)(shui)(shui)(shui)(shui)法規(gui)定(ding)減(jian)征的增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)額(e)，包含(han)可在增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)額(e)中全(quan)額(e)抵(di)減(jian)的增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)控系(xi)統(tong)專用設備費用以及技(ji)術維(wei)護費應(ying)填(tian)入《增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)(shui)申報表(biao)（小規(gui)模納(na)稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)適用）》第16欄“本期應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)額(e)減(jian)征額(e)”抵(di)減(jian)當期稅(shui)(shui)(shui)(shui)(shui)額(e)。

當本(ben)(ben)(ben)期(qi)發(fa)生(sheng)額(e)(e)小(xiao)于(yu)(yu)或等于(yu)(yu)第(di)(di)15欄“本(ben)(ben)(ben)期(qi)應(ying)納(na)(na)稅(shui)(shui)額(e)(e)”時(shi)，按(an)本(ben)(ben)(ben)期(qi)實際發(fa)生(sheng)額(e)(e)填入(ru)《增(zeng)值(zhi)稅(shui)(shui)納(na)(na)稅(shui)(shui)申報(bao)表（小(xiao)規模納(na)(na)稅(shui)(shui)人適(shi)用(yong)）》第(di)(di)16欄“本(ben)(ben)(ben)期(qi)應(ying)納(na)(na)稅(shui)(shui)額(e)(e)減(jian)(jian)征(zheng)額(e)(e)”抵(di)(di)減(jian)(jian)當期(qi)稅(shui)(shui)額(e)(e)；當本(ben)(ben)(ben)期(qi)發(fa)生(sheng)額(e)(e)大(da)于(yu)(yu)第(di)(di)15欄“本(ben)(ben)(ben)期(qi)應(ying)納(na)(na)稅(shui)(shui)額(e)(e)”時(shi)，按(an)本(ben)(ben)(ben)期(qi)第(di)(di)15欄“本(ben)(ben)(ben)期(qi)應(ying)納(na)(na)稅(shui)(shui)額(e)(e)”的(de)金額(e)(e)填入(ru)《增(zeng)值(zhi)稅(shui)(shui)納(na)(na)稅(shui)(shui)申報(bao)表（小(xiao)規模納(na)(na)稅(shui)(shui)人適(shi)用(yong)）》第(di)(di)16欄“本(ben)(ben)(ben)期(qi)應(ying)納(na)(na)稅(shui)(shui)額(e)(e)減(jian)(jian)征(zheng)額(e)(e)”，本(ben)(ben)(ben)期(qi)減(jian)(jian)征(zheng)額(e)(e)不足抵(di)(di)減(jian)(jian)部分(fen)結轉下(xia)期(qi)繼續(xu)抵(di)(di)減(jian)(jian)。

稅控設備抵(di)減增值稅的賬務處理(li)

《財政部(bu)關于印發<增值(zhi)稅(shui)(shui)(shui)(shui)會計(ji)處(chu)理規定>的(de)通知》（財會〔2016〕22號）對(dui)營(ying)改增后增值(zhi)稅(shui)(shui)(shui)(shui)的(de)賬務處(chu)理進行(xing)了全面規范(fan)，其中就包括增值(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)控系統專用(yong)設備(bei)和技(ji)術(shu)維(wei)護費(fei)用(yong)抵(di)減(jian)增值(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)額(e)的(de)賬務處(chu)理。企業(ye)初(chu)次購(gou)買增值(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)控系統專用(yong)設備(bei)支付的(de)費(fei)用(yong)以(yi)及繳納(na)的(de)技(ji)術(shu)維(wei)護費(fei)允(yun)許在增值(zhi)稅(shui)(shui)(shui)(shui)應(ying)納(na)稅(shui)(shui)(shui)(shui)額(e)中全額(e)抵(di)減(jian)。按規定抵(di)減(jian)的(de)增值(zhi)稅(shui)(shui)(shui)(shui)應(ying)納(na)稅(shui)(shui)(shui)(shui)額(e)，借記“應(ying)交稅(shui)(shui)(shui)(shui)費(fei)———應(ying)交增值(zhi)稅(shui)(shui)(shui)(shui)（減(jian)免稅(shui)(shui)(shui)(shui)款）”科目(mu)（小規模納(na)稅(shui)(shui)(shui)(shui)人(ren)應(ying)借記“應(ying)交稅(shui)(shui)(shui)(shui)費(fei)———應(ying)交增值(zhi)稅(shui)(shui)(shui)(shui)”科目(mu)），貸(dai)記“管理費(fei)用(yong)”等科目(mu)。

例如：企業按發改價格(ge)〔2017〕1243號文的標準，支(zhi)付(fu)增值稅稅控系統技(ji)術維護費280元，取得增值稅專用(yong)發票，注明(ming)稅額40.68元。

借：管理費用(yong) 280

    &nbsp;   貸：銀行存款 280

借：應交稅(shui)(shui)費———應交增值(zhi)稅(shui)(shui)（減免稅(shui)(shui)款） 280

 &nbsp;      貸：管理費(fei)用 280

需(xu)要注意的是(shi)，從增值(zhi)(zhi)稅(shui)應納稅(shui)額中全額抵減額是(shi)價稅(shui)合計額，而不僅(jin)僅(jin)是(shi)稅(shui)額；全額抵減后，增值(zhi)(zhi)稅(shui)專用發票不作(zuo)為增值(zhi)(zhi)稅(shui)抵扣(kou)憑證，其進項稅(shui)額不得(de)從銷項稅(shui)額中抵扣(kou)。