2. The column of "country code" in this table is filled in according to the "sub-classification" in "National Economic Industry Classification and Code" (GB/T 4754-2002), and the column of "product name" is filled in according to the actual classification name of enterprise products. This form does not fill in the products produced by enterprises that do not consume agricultural products.
3. The "sales" column in this form is filled in according to the relevant data in the VAT tax return.
4. The columns of "production cost" and "main business cost" in this table are filled in according to the relevant data of enterprise financial accounting data.
5. The column of "cost of purchased agricultural products in production cost" in this table is filled in according to "raw materials and main materials" in the cost table of finished products. If there are non-purchased agricultural products, reasonable methods should be taken to eliminate them.
6. The column of "input tax on agricultural products" in this table is filled in according to the actual input tax on agricultural products in 2008 (including special VAT invoices, customs duty payment vouchers, agricultural product purchase vouchers and ordinary invoices).
7. Fill in the input tax of agricultural products as of June 5438+February 3, 20081in the column of "final input tax" in this form. If the primary processing enterprise of agricultural products is engaged in commodities, the input tax amount = total final input tax amount × input tax amount of agricultural products ÷ total input tax amount.
8. The column of "input tax of agricultural products in ending inventory" in this table is the input tax of purchased agricultural products calculated according to the approved ending inventory deduction rate. Input tax of agricultural products in ending inventory = ending balance of purchased agricultural products * 13%+ ending cost of finished products (including products and semi-finished products) * proportion of purchased agricultural products in production cost * 13%.
Precautions:
1. It is not allowed to change the original format of Excel template. You can't merge cells, you can't split cells, and you can only append records before merging rows.
2. The enterprise name and enterprise tax registration number can only be filled in at the specified location (marked in red in the template).
3.EXCEl version supports 20003. If the Excel software version is 2007, you need to save the file in 2003 format.
4. A taxpayer can only submit one EXCEL interface file, that is, a taxpayer only needs to receive it once, and the last one will prevail for multiple times.
5. The value in the line "GB Code" is the sum of the corresponding values of products, and the value in the line "Total" is the sum of the corresponding values of "GB Code".
6. The document was finally renamed as "Tax Registration Number _ Enterprise Name". xls”。 For example, the last report file of the enterprise in the example is named "11kloc-0/1165438+".
7, EXCEL special instructions:
A: A: The name of the worksheet in the Excel document cannot be changed;
B: No blank lines are allowed before the total number of lines in each archive room;
C: cells filled with numerical values are not allowed to have spaces;
D: Pay attention to the horizontal relationship in the table, and at the same time pay attention to the equal relationship between each subcategory and the subtotal of the products involved, and the equal relationship between all subcategories and the total.
E: It is emphasized that all units are "yuan";
F: Fill in the contents of the accounting table directly with the template, and you are not allowed to create new files yourself.
Please read it carefully! For others, please refer to the general enterprise value-added tax form for instructions.