What do you need to bring when making cross-month corrections to the VAT return?

① 2 copies each of the main form and the appendix of the revised "VAT return";

② Original tax registration certificate (returned after inspection).

How to fill in the tax return form for prepaid value-added tax

Fill in the prepaid tax column to deduct the tax payable this month , the tax amount after deduction is the tax payable this month.

General taxpayers generally need to prepay VAT when the tax system warns, and generally prepay according to the industry tax burden, that is, sales income * tax Negative - the original value-added tax paid.

Form instructions

1. This form is suitable for taxpayers to fill in when prepaying value-added tax to the national tax authorities in the following situations.

(1) Taxpayers (excluding other individuals) provide construction services across counties (cities).

(2) Real estate development enterprises pre-sell self-developed real estate projects.

< p>(3) Taxpayers (excluding other individuals) rent real estate that is not in the same county (city) as the institution is located.

2. Instructions for filling in basic information:

(1) "Time to which the tax belongs": refers to the time to which the VAT prepayment declared by the taxpayer belongs. The specific starting and ending year, month and day should be filled in.

(2) "Taxpayer Identification Number": fill in Taxpayer's tax registration certificate number; if the taxpayer is a non-enterprise unit that has not applied for a tax registration certificate, fill in its organization code certificate number.

(3) "Taxpayer Name": Fill in the taxpayer Full name.

(4) "Whether the general tax calculation method is applicable": If the taxpayer is applicable to the general tax calculation method for this item, put a "√" in the "□" after the item to apply for the simplified tax calculation. Taxpayers who use the method should put "×" in the "□" after the project.

(5) "Project Number": The taxpayers and real estate development companies that provide construction services in other places should fill in the "Construction Project Construction" The number on the "License" does not need to be filled in for construction service projects or real estate development projects that do not need to apply for a "Construction Engineering Construction License" according to relevant regulations. It does not need to be filled in for rental real estate business.

(6)" Project Name": Fill in the name of the construction service or real estate project. No need to fill in the rental real estate business.

(7) "Project Address": Fill in the specific address of the construction service project, real estate project or rental real estate.< /p>

3. Instructions for filling in specific columns:

(1) Taxpayers provide construction services in other places

Taxpayers should fill in the "pre-levy items and columns" section Fill in the relevant information for the "Construction Services" line in the first column:

1. "Sales" in the first column: fill in all the prices and extra-price expenses obtained by the taxpayer for providing construction services across counties (cities) (Tax included).

2. Column 2 "Deduction Amount": Fill in the amount (tax included) that is allowed to be deducted from the total price and extra-price expenses for construction services provided across counties (cities) in accordance with regulations. .

3. Column 3 "Pre-collection rate": fill in the pre-collection rate or collection rate corresponding to the provision of construction services across counties (cities).

4. Column 4 "Preliminary tax amount": fill in the amount of prepayable tax calculated in accordance with regulations.

(2) Real estate development enterprises pre-sell self-developed real estate projects

Taxpayers must fill in the "Preliminary taxation items" Fill in the relevant information in the "Sales of Real Estate" line in column 2 of the "and Column" section:

1. "Sales" in column 1: fill in the advance payment (tax included) collected in the current period, including All advance payments and extra-price expenses obtained in the month when the advance payment is obtained or during the prepayment period determined by the competent state tax authority.

2. Column 2 "Deduction Amount": Real estate development enterprises do not need to fill in.

3. Column 3 "Preliminary tax rate": The preliminary tax rate for real estate development enterprises is 3%.

4. Column 4 "Preliminary tax amount": Fill in the preliminary tax amount calculated in accordance with regulations. Amount of tax paid.

(3) Taxpayer rents out real estate

The taxpayer fills in the relevant information in the "Rental Real Estate" line in column 3 of the "Preliminary Collection Items and Columns" section:

1. Column 1 "Sales": Fill in the full price and extra-price expenses (including tax) obtained by the taxpayer for leasing the real estate;

2. Column 2 "Amount of deductions" No need to fill in;

3. Column 3 "Pre-levy rate": fill in the pre-levy rate or collection rate applicable to taxpayers' prepayment of VAT;

4. Column 4" "Preliminary tax amount": Fill in the amount of prepayable tax calculated in accordance with regulations.

What do you need to bring when making corrections to the VAT return form that spans multiple months? Therefore, even if an error occurs in the VAT return form that spans multiple months and needs to be corrected, You can bring all the relevant information to the tax bureau for correction in a timely manner, instead of just letting the mistake continue and ignoring it if you think the tax has been deducted. If these mistakes are ignored, the harm caused will be more serious in the future.