When the value-added tax declaration can't be compared, taxpayers need to modify the wrong declaration data so that the declaration can pass the comparison. The method of modifying data is as follows:
1, modified by the taxpayer.
When we fill in the wrong part by ourselves, we can directly correct the wrong part and declare it again.
For example, Hu said that in May 2022, the invoice amount of the finance and taxation company excluding tax was 350,000.15. However, the company's tax accountant incorrectly filled in the invoiced amount excluding tax as 350,000.16 when reporting the value-added tax. Because the data between "ticket" and "table" are inconsistent, it is naturally impossible to pass the comparison.
At this time, the company's tax accountant only needs to correct the wrong data! After this declaration, you can naturally pass the comparison.
0.0 1 seems to have little difference, but for finance, this is a huge mistake. Therefore, when we declare the value-added tax, we must not fill in the wrong figures. This is the most basic common sense and the minimum requirement of being responsible for ourselves.
2. Revision of tax hall
When the comparison fails due to the problem of the declaration system, we need to go to the tax hall to solve it by manual audit.
For example, because the income that has not been invoiced was declared in the early stage, the corresponding amount of invoice was issued in the current tax declaration period. At this time, because the declared amount is less than the invoiced amount, it is naturally impossible to pass the comparison.
Under such circumstances, it is necessary for taxpayers to take the tax plate to the tax hall for manual exception handling. As long as we explain the situation that caused the abnormality and the system can prove that we are not lying, then we can complete the comparison by manual audit.
What are the contents of comparison when reporting VAT?
When reporting VAT, there are three aspects to compare:
1, table, table comparison
When applying for VAT, it is necessary to fill in the attached information except the main table under special circumstances. These reports are all logically related. In other words, when reporting, the data between tables need to be unified!
Of course, as long as we understand the logic of filling in the VAT returns, it is still very easy to do this! Moreover, according to the actual reporting experience, some data between the declaration forms will be directly brought out, and we only need to check it.
2, ticket, table comparison
In fact, the data of value-added tax declaration is the invoice data from the tax plate. Only when reporting, according to the logic of reporting, these data were classified and counted.
Since the original data are consistent, tickets and tables can naturally correspond one by one. Of course, if you are careless about everything, the probability of making mistakes is still very high! Financial work, can't have a careless luck!
3, table, tax comparison
When we declare value-added tax, the actual value-added tax paid also needs to be consistent with the report. Especially when there is prepayment, you need to pay more attention here!
Of course, the VAT actually paid in advance will be directly brought out by the VAT declaration system. We don't need to fill it out directly ourselves.
What are the basic rules for comparing the votes and tables of general VAT taxpayers?
1, output item comparison
The amount of invoices issued by taxpayers in the current period should be less than or equal to the amount declared in the current period. The reason why it can be less than here is because taxpayers handle the normal invoiced amount, and there will still be income without invoicing. For taxpayers, not only the invoiced amount needs to be declared, but also the amount that is not invoiced!
In other words, if the declared value-added tax amount is greater than the invoiced amount, it can be compared; If the declared amount is less than the invoiced amount, you need to go to the tax hall for manual review.
Also, if there are tax-free sales, that is, sales that are refunded immediately after collection, enterprises need to file tax incentives in advance.
2. Comparison of input tax amount
In fact, for the input tax, the principle of comparison with the output tax is basically the same, that is, the amount of the input invoice certified in the current period should be greater than or equal to the amount in the declaration form.
Of course, the amount here includes not only the total amount, but also the tax amount. For the general VAT taxpayer, it is necessary to obtain a certified VAT input invoice when actually deducting.
Of course, if there is a situation in which the deduction is not checked, the input tax amount will be greater than the amount declared as deduction.
For example, if the input tax amount that the enterprise has checked and passed the certification is 66,660, but the amount actually used for deduction is 56,000, the amount that can be deducted will be greater than the declared amount. After all, the maximum amount that taxpayers can declare for deduction in the current period is 66660.