When sales are returned, if the current output tax is allowed to be deducted according to regulations, the "output tax" of the subject of "tax payable-value-added tax payable" should also be deducted. The entry is as follows:
Debit: main business income
Taxes payable-VAT payable (output tax)
Loans: bank deposits (accounts receivable)
Meanwhile:
Borrow: inventory goods
Loan: main business cost
How to fill in the VAT tax return The VAT tax return is a main table with schedules 1 and 2. Schedule 1 mainly fills in the sales situation of this month, and Schedule 2 mainly fills in the deduction of purchase invoices of this month. After the detailed list is completed, the main table will be automatically generated.
How to fill in the VAT tax return? This declaration form is applicable to general VAT taxpayers. Value-added tax general taxpayers also use this form when selling goods subject to value-added tax. The method is simple as follows:
Instructions for completing the VAT Tax Return (General Taxpayer) (as stipulated in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Document): This return is applicable to general VAT taxpayers. VAT General taxpayers also use this form when selling goods subject to VAT in a simple way.
(1) The "tax payment time" in this form refers to the time when taxpayers declare the value-added tax payable, and the specific date is filled in.
(2) "Date of filling in this form" refers to the specific date when the taxpayer fills in this form.
(3) In the "taxpayer identification number" column of this form, fill in the identification number determined by the tax authorities for taxpayers, that is, the tax registration certificate number code.
(4) The column of "Industry" in this table should be filled in according to the smallest item (subcategory) in the National Economic Industry Classification and Code (attached with the National Economic Industry Classification and Code), and only the industry code should be filled in.
(five) in the column of "taxpayer name" in this form, fill in the full name of the taxpayer unit, and may not fill in the abbreviation.
(6) In the column of "Name of Legal Representative" in this form, fill in the name of the legal representative of the taxpayer.
(seven) in the column of "registered address" in this form, fill in the detailed address indicated on the taxpayer's tax registration certificate.
(8) In the "business address" column of this form, fill in the detailed address of the taxpayer's business place.
(nine) in the column of "bank and account number" in this form, fill in the name of the taxpayer's bank and the taxpayer's settlement account number in the bank.
(ten) the "enterprise registration type" column in this form is filled in according to the tax registration certificate.
(eleven)? In the "telephone number" column of this form, fill in the telephone number of the taxpayer's registered place and business place.
(12) "General goods and services" in the table refers to goods and services other than those that can be returned.
(13) The "goods and services that can be refunded upon demand" in the table refers to the goods and services that taxpayers enjoy preferential tax policies in accordance with the provisions of the tax law.
(14) For the data in the column of "(1) Sales of goods and services taxed at the applicable tax rate" in Item 1 of this table, the sales of taxable goods and services that taxpayers paid VAT at the applicable tax rate in the current period should be filled in (the sales returned are represented by negative numbers). Including goods that are not sold by finance but are subject to value-added tax according to the provisions of the tax law as goods sales and extra-price expenses, and the sales of goods that are processed and re-exported by foreign trade enterprises, which are approved and adjusted by the tax, finance and auditing departments according to the applicable tax rate. The sum of the data in the column of "Quantity of this month" for general goods and services and the column of "Quantity of this month" for goods and services that can be returned shall be equal to the sales quantity in the "Subtotal" in column 7 of Schedule/kloc-0. The data in this column is equal to the sum of the data in the columns of Item 2, Item 3, and Item 4, Sales Adjusted by Tax Inspection (Item 4 is to be filled in after the relevant matters in State Taxation Administration of The People's Republic of China are clarified). The data in the column "Cumulative this year" should be the sum of the months in a year.
(fifteen)? For the data in the column "Sales of Taxable Goods" in Item 2 of this table, fill in the sales of taxable goods that taxpayers pay VAT at the applicable tax rate in this period (the sales returned by sales are represented by negative numbers). Including goods that are not sold according to finance but are subject to value-added tax according to tax laws, and goods re-exported by foreign trade enterprises at fixed prices. The sum of the data in the column of "months" for general goods and services and the data in the column of "months" for goods and services that can be returned upon request shall be equal to the total of "1 7% sales at tax rate" and "13% sales at tax rate" for taxable goods in column 5 of the schedule. The data in the column "Cumulative this year" should be the sum of the months in a year.
(16) The column "taxable service sales" in Item 3 of this form shall be filled in according to the taxable service sales paid by the taxpayer at the applicable tax rate in the current period. The sum of the data in the "months" column of general goods and services and the data in the "months" column of goods and services that can be returned shall be equal to the sales volume of taxable services in column 5 of Schedule 1. The data in the column "Cumulative this year" should be the sum of the months in a year.
(XVII) In the column of "Sales Adjusted by Tax Inspection" in Item 4 of this table, the sales of taxable goods and taxable services that have been inspected by tax, finance and auditing departments in this period and calculated and adjusted according to the applicable tax rate shall be filled in. However, if the goods and services that enjoy the preferential tax policy of tax refund on demand are found to have tax evasion through tax inspection, they should be reflected in the column of "General Goods and Services" instead of "Goods and Services on Demand". The sum of the data in the column of "Quantity of this month" for general goods and services and the column of "Quantity of this month" for goods and services that can be returned shall be equal to the sales quantity in the "Subtotal" in column 6 of Schedule 1. The data in the column "Cumulative this year" should be the sum of the months in a year.
(This item shall be filled in after the relevant matters of the General Administration are clear)
(eighteen)? The data in the column "Sales of Goods Taxed by Simple Collection Method" in Item 5 of this table shall be filled in with the sales of VAT goods levied by taxpayers by simple collection method in this period (the sales return part is represented by negative numbers). Including tax, finance, auditing and other departments, and calculate and adjust according to the simple collection method, but it will not be filled in before the relevant matters of the General Administration are clear. The sum of the data in the column of "Number of months" for general goods and services and the column of "Number of months" for goods and services that can be returned shall be equal to the sales amount in the column "Subtotal" of Schedule 1No. 14. The data in the column "Cumulative this year" should be the sum of the months in a year.
(nineteen)? In the column "Sales Adjusted by Tax Inspection" in Item 6 of this form, the taxpayer's sales adjusted by tax, finance and auditing departments in this period shall be filled in and calculated according to the simple collection method. However, if the goods and services that enjoy the preferential tax policy of tax refund on demand are found to have tax evasion through tax inspection, they should not be reported in the column of "Goods and services that can be refunded on demand", but should be reflected in the column of "General goods and services". The sum of the data in the column of "Number of months" for general goods and services and the column of "Number of months" for goods and services that can be returned shall be equal to the sales amount in the column "Subtotal" of Schedule 1No. 13. The data in the column "Cumulative this year" should be the sum of the months in a year.
(This item shall be filled in after the relevant matters of the General Administration are clear)
(twenty)? The data in the column "Sales of export goods subject to exemption, credit and tax refund" in Item 7 of this table shall be filled in with the sales of export goods subject to exemption, credit and tax refund by taxpayers in this period (the sales amount is expressed in negative numbers). The data in the column "Cumulative this year" should be the sum of the months in a year.
(2 1) The data in the column "Sales of duty-free goods and services" in Item 8 of this table shall be filled in with the sales of goods and services directly exempted from value-added tax by taxpayers in accordance with the provisions of the tax law and the sales of goods and services subject to zero tax rate (the sales returned by sales are expressed in negative numbers), but excluding the sales of goods exported by means of avoidance, credit and tax refund. The data in the column "Months" of "General Goods and Services" should be equal to the number of "Sales" in the column "Subtotal" of column 1 8 of the attached table. The data in the column "Cumulative this year" should be the sum of the months in a year. This data is equal to the sum of the data in item 9 "Sales of duty-free goods" and item 10 "Sales of duty-free services" in this table.
(22) The data in the column of "Sales of Duty-free Goods" in Item 9 of this table should be filled in with the sales of goods directly exempted from VAT and the sales of goods with zero tax rate in this period (the sales return is represented by a negative number), but it does not include the sales of goods exported by means of tax exemption, credit and tax refund. The data in the column of "months" of general goods and services should be equal to the number of "sales" in the column of "duty-free goods" in column 1 8 of the schedule. The data in the column "Cumulative this year" should be the sum of the months in a year.
(23) The data in column 10 of the "sales of duty-free services" in this table should be filled in with the sales of services directly exempted from value-added tax by taxpayers according to the provisions of the tax law and the sales of services with zero tax rate (the sales returned by sales are represented by negative numbers). The data in the column of "months" of general goods and services should be equal to the number of "sales" in the column of "duty-free services" in column 1 8 of the schedule. The data in the column "Cumulative this year" should be the sum of the months in a year.
(twenty-four) the data in the column of "output tax" in item 1 1 in this form shall be filled in with the output tax levied by the taxpayer at the applicable tax rate in this period. This data should be consistent with the number of occurrences in the column of "Output Tax" in the detailed account of "Taxes Payable-VAT Payable". The sum of the data in the column of "Number of months" for general goods and services and the column of "Number of months" for goods and services that can be returned shall be equal to the output tax in the "Subtotal" in column 7 of Schedule/kloc-0. That is, the project is equal to the output tax and corresponding tax rate calculated by 65438 items+0 "(1) sales of goods and services taxed at the applicable tax rate". The data in the column "Cumulative this year" should be the sum of the months in a year. (This item does not include the output tax increased by tax inspection until the relevant matters of the General Administration of Taxation are clear. )
(twenty-five) the data in item 12 "input tax" in this form shall be filled in according to the input tax deducted by the taxpayer in this period. This data should be consistent with the debit number of the current period in the "Input Tax" column of the "Taxes Payable-VAT Payable" subsidiary account. The sum of the data in the column "Number of months" of general goods and services and the column "Number of months" of goods and services that can be returned shall be equal to the tax amount in column 12 of Schedule 2. The data in the column "Cumulative this year" should be the sum of the months in a year.
(XXVI) The data in column 13 in this table are the tax credits of taxpayers at the end of the last reporting period, which should be consistent with the debit balance at the beginning of the month of the "tax payable-value-added tax payable" detailed account.
(XXVII) The data in column 14 of "Transfer-out of input tax" in this table shall be filled in with the total input tax that has been deducted by taxpayers but should be transferred out as input tax according to the provisions of the tax law, but excluding sales discounts, discounts, refunding and other negative amounts that should be offset against the current input tax. This data should be consistent with the number of occurrences in the column of "Input Tax Transfer-out" in the credit of "Taxes Payable-VAT Payable" detail account. The sum of the data in the column "Number of months" of general goods and services and the column "Number of months" of goods and services that can be returned shall be equal to the tax amount in column 13 of Schedule 2. The data in the column "Cumulative this year" should be the sum of the months in a year.
(The input tax reduced by this tax inspection shall be filled in after the relevant matters in State Taxation Administration of The People's Republic of China are clear).
(XXVIII) The data in the column of "Tax Refund Amount for Goods Exempted from Credits and Refunds" in this form 15 shall be filled in with the tax refund amount approved by the tax refund authorities in accordance with the Measures for Exemption of Credits and Refunds for Export Goods. The data in the column "Cumulative this year" should be the sum of the months in a year.
(XXIX) The data in the column "Taxable amount for tax inspection calculated at the applicable tax rate" in item 16 of this table shall be filled in with the taxable amount for tax inspection calculated at the applicable tax rate by the taxation, finance and auditing departments in the current period. The data in the column "Cumulative this year" should be the sum of the months in a year.
(This item shall be filled in after the relevant matters of the General Administration are clear)
(30) For the data in the column of "Total deductible input tax" in this form 17, fill in the total deductible input tax of the taxpayer in this period.
(This item does not include the relevant data of item 16 until the relevant matters of the General Administration are clear).
(31) The data in the column of "Actual Tax Deducted" in this form 18 shall be filled in according to the input tax actually deducted by the taxpayer in this period. The data in the column "Cumulative this year" should be the sum of the months in a year.
(32) The column data of item 19 "Taxable amount calculated at the applicable tax rate" in this form shall be filled with the value-added tax payable by taxpayers at the applicable tax rate in the current period, and the data in this item shall be ≥0. The data in the column "Cumulative this year" should be the sum of the months in a year.
(33) The data in column 20 of the "Tax Allowance at the End of the Period" in this table refers to the input tax that taxpayers have not fully deducted from the output tax in this period and will continue to deduct in the next period. This data should be consistent with the month-end debit balance of the "tax payable-value-added tax payable" detailed account.
(34)? The column data of item 2 1 "Taxable amount calculated by simple collection method" in this form should fill in the amount of value-added tax payable by taxpayers in this period calculated by simple collection method, but it does not include the amount of supplementary tax calculated by simple collection method. The sum of the data in the column "Number of months" of general goods and services and the column "Number of months" of goods and services that can be returned shall be equal to the number of "Taxable Amount" in the column "Subtotal" of Schedule 1 2. The data in the column "Cumulative this year" should be the sum of the months in a year. This data is equal to the data calculated by subtracting the balance of item 5 from item 6 and the corresponding collection rate.
(35) The data in the column "Tax Check Taxable Amount Calculated by Simple Collection Method" in Item 22 of this form should be filled in, and the tax check taxable amount calculated by taxpayers by simple collection method in this period due to the inspection by tax, finance and auditing departments should be filled in. The sum of the data in the column "Number of months" of general goods and services and the column "Number of months" of goods and services that can be returned shall be equal to the number of "Taxable Amount" in the column "Subtotal" of Schedule 1 3. The data in the column "Cumulative this year" should be the sum of the months in a year.
(This item shall be filled in after the relevant matters of the General Administration are clear)
(thirty-six) the data in the column of "Decrease of Taxable Amount" in Item 23 of this form shall be filled in with the VAT taxable amount decreased by the taxpayer in accordance with the provisions of the tax law in this period. The data in the column "Cumulative this year" should be the sum of the months in a year.
This item is the sum of the taxable amount deducted according to the applicable tax rate and collection rate.
(37) For the data in the column of "Total Taxable Amount" in Item 24 of this form, fill in the total value-added tax payable by taxpayers in this period. , should be the sum of the number of months in a year.
(38)? The data in column 25 of "Unpaid tax at the beginning (overpayment is negative)" in this table is the "Unpaid tax at the end (overpayment is negative)" of the taxpayer in the last reporting period. The data in the column of "Cumulative this year" is the beginning of the year, and the data of that year should remain unchanged.
This item does not include the tax amount for tax inspection.
(39) In the column of Item 26 of this form, the value-added tax actually received by the taxpayer from the tax authorities in this period and overpaid for issuing the special payment book for export goods shall be filled in. This data should be filled in according to the data of "overpaid VAT refunded by the tax authorities" in the current credit amount of the "tax payable-unpaid VAT" detailed account. The data in the column "Cumulative this year" is the sum of the months in a year.
(40) The data in the column of "Taxes Paid in Current Period" in Item 27 of this table refers to the value-added tax actually paid by taxpayers in this period, but does not include the late payment fee for warehousing in this period. The data in the column "Cumulative this year" is the sum of the months in a year.
(4 1) The data in the column "① Taxes paid in installments" in Item 28 of this form shall be filled with the VAT paid in installments by taxpayers in this period.
(42) The data in the column of Item 29 of this form "② Prepaid tax by issuing special payment for export" shall be filled with the value-added tax paid in advance to the competent tax authorities by issuing special payment for export goods in this period.
(43) The data in the column "③ Taxable amount in the current period" in Item 30 of this form shall be filled in with the unpaid value-added tax in the previous period paid by the taxpayer in the current period, including the accrued value-added tax in the previous period calculated according to the simple collection method. The data in the column "Cumulative this year" is the sum of the months in a year.
(44) The data in the column of Item 3 1 "④ Payment of tax arrears in the current period" in this form should be filled in with the actual tax arrears paid by taxpayers in the current period, but it does not include the payment of value-added tax that has been put in storage. The data in the column "Cumulative this year" is the sum of the months in a year.
(45) The data in the column of Item 32 "Unpaid tax at the end of the period (overpayment is negative)" in this table refers to the unpaid value-added tax payable by taxpayers at the end of this period, but does not include the unpaid tax payable by tax inspection. The column "Cumulative this year" is the same as the column "Number of months".
(46) The data in column 33 of this form "where: the amount of tax owed (≥0)" refers to the amount of tax owed by taxpayers in accordance with the provisions of the tax law.
(forty-seven) the data in the column of "tax payable (refund) in this form is the amount that taxpayers should pay or refund in this period.
(48) The data in the column of "Actual Tax Refund Amount" in Item 35 of this form shall be filled in with the VAT actually received by the taxpayer in this period due to the compliance with the preferential policy of VAT refund on demand. The data in the column "Cumulative this year" is the sum of the months in a year.
(49) The data in the column "Unpaid tax at the beginning" in Item 36 of this form is the "Unpaid tax at the end" of the taxpayer in the last reporting period. The sum of this data and the data in column 25 of this table "Unpaid tax at the beginning (overpayment is negative)" should be consistent with the opening balance of the detailed account "Taxes payable-unpaid value-added tax". "Cumulative this year" column data should fill in the taxpayer's "tax unpaid at the end of last year".
(fifty)? In the column of Item 37 of this form, the value-added tax actually received by the taxpayer due to the inspection by the taxation, finance and auditing departments in this period should be filled in, in which: 65,438+0, the tax actually paid at the applicable tax rate; 2, according to the simple collection method and the actual value-added tax paid. The data in the column "Cumulative this year" is the sum of the months in a year.
(fifty-one) The data in the column of "Outstanding VAT at the end of the period" in item 38 of this form is the unpaid VAT payable by taxpayers at the end of tax inspection. The sum of this data and the data in Item 32 of this table "Unpaid tax at the end of the period (overpayment is negative)" should be consistent with the opening balance of the detailed account "Taxes payable-unpaid value-added tax". The column "Cumulative this year" is the same as the column "Number of months".
(Items 36, 37 and 38 in this form shall be filled in after the relevant matters of the State Administration of Taxation are clear)
1. The second column of Schedule (II) of the VAT declaration form should fill in the quantity, amount and tax amount of certified invoices of this month, in which: the certification in this period is consistent, and the tax will be deducted in this period;
2. Fill in the input tax amount that should be deducted last month in column 3 of Schedule (II) of the VAT declaration form "The previous proof is consistent, and the current declaration is deducted"; The combination of column 2 and column 3 is column 1 "(1) The special invoice for anti-counterfeiting and tax-controlled VAT is consistent with the certificate".
3. If there are no other deduction items in this period, the column "Total amount of input tax deducted in this period" in 12 is 1 column data.
The 25 columns of data you mentioned are automatically generated. . I didn't even notice. . Look directly at whether the data in the last line is consistent with my own statistics. . We must find out the reason for the inconsistency. . Otherwise, either pay more or pay less.
In the middle, many columns are the cross-checking relationship between the upper and lower monthly taxes and fees set by tax control.
You can also take it as a reminder. . Pay attention to whether these taxes and fees have been deducted after the successful declaration.
The cumulative number of general tax returns for this year is automatically generated and does not need to be filled in. If it is not generated automatically, the "actual tax deduction" in column 18 refers to the total amount of your input tax deduction, and the "taxable amount" refers to the total amount of output tax minus the input tax. As in your case, the data in columns 19 and 24 are consistent.
Value-added tax declaration form (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China official website download: chinatax.gov./n 8136506/n 8136563/n 813641/n9947898/n9980852/index.
Typing is not easy. If you are satisfied, please adopt it.
Tax-free enterprises should also pay value-added tax when selling used equipment. The column of tax payable calculated by simple taxation method should be filled in in the declaration form, and the attached table 1 should also be filled in accordingly.
1. Duty-free enterprises are only exempt from taxes in certain industries, but the purchase of used equipment should be taxed according to the following provisions: Article 4 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Several Issues Concerning the Implementation of Value-added Tax Reform in China (Caishui [2008] 170):
Since June 5438+ 10/day, 2009, taxpayers selling their used fixed assets (hereinafter referred to as used fixed assets) shall collect value-added tax according to different situations:
(1) For the sale of self-use fixed assets purchased or self-made after June 65438+1 October12009, VAT shall be levied at the applicable tax rate;
(2) Taxpayers who were not included in the pilot project to expand the scope of VAT deduction before June 5438+February 3 1 day, 2008, and sold their purchased or self-made fixed assets before June 5438+February 3 1 day, 2008, will be subject to VAT at a reduced rate of 4%;
(3) Taxpayers who have been included in the pilot project of expanding the scope of VAT deduction before June 5438+February 3, 2008, before the pilot project of expanding the scope of VAT deduction in this area, sell their own purchased or self-made fixed assets, and the VAT is levied at a reduced rate of 4%; The sales of self-use fixed assets purchased or made by ourselves after the pilot project to expand the scope of VAT deduction in this region shall be subject to VAT at the applicable tax rate.
The used fixed assets mentioned in this notice refer to the fixed assets that have been depreciated by taxpayers according to the financial accounting system.
There is no special provision for tax-free enterprises in the above provisions, so tax-free enterprises should pay taxes when selling old equipment.
Item 16 in the main table is the tax evasion amount checked, and item 1 6 in the schedule is the tax paid by adjusting the tax burden, which is not the same thing.