(1) "Taxes belong to time": refers to the time when the VAT prepayment declared by the taxpayer belongs, and the specific starting and ending year, month and day shall be filled in.

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

(3) "Taxpayer's name": Fill in the full name of the taxpayer.

(4) "Is the general tax calculation method applicable?": The taxpayer who applies the general tax calculation method to this project will tick "√" in the □ "after this project, and the taxpayer who applies the simple tax calculation method will tick" × "in the □" after this project.

(5) "Project number": The number in building construction permits is filled in by taxpayers and real estate development enterprises providing construction services in different places, and it is not necessary to apply for the construction service project or real estate development project of building construction permits according to relevant regulations. It is not necessary to fill in the real estate rental business.

(6) "Project name": fill in the name of the construction service or real estate project. It is not necessary 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 leased real estate.

Why should I pay VAT in advance?

Generally, the location of VAT payment is determined according to the principle of the location of the institution. However, after the comprehensive reform of the camp, in order to ensure the local fiscal balance, avoid the transfer of tax sources caused by the tax reform, and at the same time facilitate taxpayers, the mode of prepayment in different places has been implemented for some specific situations such as Jian 'an industry with a large volume, real estate industry that affects economic operation and real estate transactions closely related to the location, and at the same time, the tax has been paid in advance according to the division of national tax business.

Legal basis: Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax

Article 37

The scope of application of the value-added tax threshold is limited to individuals. The scope of the value-added tax threshold is as follows: (1) For the sale of goods, the monthly sales amount is 5,000-20,000 yuan;

(two) sales of taxable services, the monthly sales of 5000-20000 yuan; (3) If the tax is paid per time, the sales amount per time (day) is 300-500 yuan.

The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules.

The finance departments (bureaus) of provinces, autonomous regions and municipalities directly under the Central Government and the State Taxation Bureau shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual conditions, and report them to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

How to fill in the item number of VAT prepayment form? On the whole, actually,