(1) Column 1 "VAT-free sales": enter the tax-free sales of taxable goods, labor services and taxable services, excluding the tax-free sales, tax-free sales, export tax-free sales and check-up sales of used taxable fixed assets and second-hand goods. For taxpayers with taxable services deducted, enter the tax-free sales after deduction in this column of taxable services, and compare it with the current ".

(2) Column 2 "Sales excluding tax of special VAT invoices issued by tax authorities": enter the total sales of special VAT invoices issued by tax authorities.

(3) Column 3 "Sales excluding tax in ordinary invoices issued by tax control devices": enter the sales excluding tax converted from the amount indicated in ordinary invoices of taxable goods, services and taxable services issued by tax control devices.

(4) Column 4, "Sales excluding tax of used taxable fixed assets": enter the sales excluding tax of used taxable fixed assets and secondhand goods, with sales = sales including tax /( 1+3%).

(5) Column 5, "Sales excluding tax in ordinary invoices issued by tax control devices": enter the sales excluding tax converted from ordinary invoices issued by tax control devices for selling taxable fixed assets used by them and selling secondhand goods.

(6) Column 6 "Duty-free sales": the sales amount of taxable goods, services and taxable services exempted from VAT is automatically calculated, which is equal to column 7+8+9.

Taxpayers with taxable services have deducted items, and the tax-free sales are entered in this column of taxable services.

(7) Column 7 "Duty-free sales of small and micro enterprises": enter the duty-free sales that meet the VAT exemption policy of small and micro enterprises, excluding the sales that meet other VAT exemption policies. Small and micro enterprises are determined according to the original scope rules of the system. Individual industrial and commercial households and other individuals do not enter this column.

(8) Column 8, "Sales below the threshold": enter the tax-free sales of individual industrial and commercial households and other individuals that have not reached the threshold (including supporting the VAT exemption policy for small and micro enterprises), excluding the sales that meet other VAT exemption policies, which are determined by individual industrial and commercial households and other individuals according to the original scope rules of the system. Small and micro enterprises are not allowed to enter this column.

(9) Column 9 "Other tax-free sales": enter the sales amount of taxable goods, services and taxable services exempted from VAT, excluding the tax-free sales that meet the policies of small and micro enterprises being exempted from VAT and not reaching the threshold.

(10) Column 10 "Export Duty-Free Sales": Fill in the sales of taxable goods and services exempted from value-added tax and taxable services exempted from value-added tax.

Taxpayers with deductible items for taxable services should fill in the sales amount before deduction.

(1 1) Column 1 1 "Ordinary invoice sales issued by tax control devices": fill in the ordinary invoice sales issued by tax control devices for exporting taxable goods and services exempted from value-added tax and exporting taxable services exempted from value-added tax.

(12) Column 12 "Taxable amount in the current period": enter the taxable amount calculated and paid according to the collection rate in the current period, and it will be automatically calculated, which is equal to [column 1+4 ]×3% collection rate (Note: those who fail to apply for the identification of VAT general taxpayers within the time limit are [column/kloc-0]

(13) Column 13, "Taxable amount reduction in the current period": enter the VAT payable amount reduced by the taxpayer in the current period according to the provisions of the tax law. It includes the special equipment expenses and technical maintenance fees of the VAT tax control system that can be fully deducted from the VAT payable amount, and the VAT tax on the purchase of fiscal cash registers that can be deducted from the VAT payable amount. As well as sales of taxable fixed assets used by oneself and sales of secondhand goods, the amount of tax shall be reduced according to the annual quota. Among them, the expenses of special equipment for VAT tax control system, technical maintenance expenses, the expenses for purchasing tax-controlled cash registers, and the amount of tax payable for VAT shall be deducted, which shall be reflected in the Attached Information of VAT Tax Return (IV) (Table of Tax Deduction). Taxpayers without deduction or credit.

When the current tax reduction amount is less than or equal to the value in column 12, it will be actually entered according to the current tax reduction amount; When the tax reduction amount in the current period is greater than the value in column 12, it shall be entered in column 12, and it shall be handled in the order of the tax reduction amount for selling taxable fixed assets and used secondhand goods, the tax deduction amount confirmed in Appendix 4 of VAT Tax Return, and the tax deduction amount according to the annual limit. The insufficient tax reduction amount in the current period can be carried forward to the next period for further deduction.

(14) Column 14 "Current tax allowance": The taxpayer's current VAT allowance is calculated, which is equal to column 6 "Duty-free sales" and the calculation of × collection rate.

(15) Column 15, "small and micro enterprises' tax allowance": The calculated value-added tax allowance that conforms to the policy of small and micro enterprises' exemption from value-added tax is equal to column 7, "small and micro enterprises' tax-free sales" × collection rate.

(16) Column 16, "Tax Allowance Not Reached the Threshold": The calculated value-added tax allowance for individual industrial and commercial households and other individuals not reaching the threshold (including supporting the VAT exemption policy for small and micro enterprises) is equal to the "Sales Not Reached the Threshold" and the collection rate in column 8.

(17) Column 17 "Total tax payable": calculated, equal to column 12-column 13.

(18) Column 18 "Current Prepaid Tax": enter the VAT paid in advance by the taxpayer in the current period, including prepayment of invoice, payment of tax in different places, payment of tax in different places by branches, etc., but excluding the VAT paid for supplementary payment.

(19) Column 19 "Tax amount to be paid (refunded) in the current period": automatically calculated, equal to column 17-18.

(20) "Accumulated this year" is automatically generated by the system according to the sum of "the number of months" in the tax returns of each month in this year, and the original processing rules of the system remain unchanged.

How to fill in the tax exemption and tax-free sales of small and micro enterprises?

According to Appendix 4 "Notes on Filling in the Attached Materials" of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to VAT Tax Declaration after the Pilot Project of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.2016), "II. Notes on Filling in the VAT Tax Declaration Form (Applicable to Small-scale Taxpayers)"

(XIII) Column 10' Tax-free sales of small and micro enterprises': fill in the tax-free sales that meet the VAT exemption policy of small and micro enterprises, excluding the sales that meet other VAT exemption policies. Individual industrial and commercial households and other individuals do not fill in this column.

(XXI) Column 18' Small and micro enterprises': Fill in the VAT exemption amount that conforms to the VAT exemption policy for small and micro enterprises. The exemption amount is calculated according to column 10' Small and micro enterprises' tax-free sales amount and collection rate. "

How to fill in the VAT report of small and micro enterprises? On the whole, the information about filling in the VAT declaration form of small and micro enterprises has been told a lot by Xiaobian above, and I believe you all have some understanding after reading the above information; The attention refers to the duty-free sales of small and micro enterprises and the filling of tax allowance. If you have any other questions about this content, you can come to this website for search and study.