How to make accounting entries for VAT tax control and maintenance expenses? Notice on Printing and Distributing the Provisions on Accounting Treatment of Value Added Tax [CK [2016] No. 22]. According to the current VAT system, if the fees paid for the first purchase of special equipment for the VAT tax control system and the paid technical maintenance fees are allowed to be fully deducted from the VAT payable, the VAT payable deducted according to the provisions shall be debited as "taxes payable - VAT payable (tax deduction)" Subject (small-scale taxpayers should debit the subject of "taxes payable - value-added tax payable") and credit the subject of "administrative expenses". (1) When paying technical maintenance fees, Debit: management fees Credit: bank deposits/cash (2) When offsetting VAT, Debit: taxes payable VAT payable (tax deduction) Credit: non business income subsidy income. Do you understand this explanation?