1. Determine Period: determine the accounting period involved in the statistical report, such as monthly/quarterly or annual.
2. Obtaining tax returns: Obtaining the corresponding VAT returns or tax returns according to the tax laws of the country or region.
3. Calculation of VAT payable: Calculate VAT payable according to the sales income of the enterprise and the corresponding tax rate, including the difference between output tax and input tax.
4. Fill in the form: according to the obtained value-added tax return or tax return, fill in the calculated value-added tax payable in the corresponding fields or subjects. Generally speaking, the VAT payable will be listed separately under the subject of "Taxes payable" or similar subjects.
5. Relevant deductions and reductions: According to specific tax laws and policies, pay attention to fill in relevant deductions and reductions. This may involve deductible input tax/applicable tax rate or preferential policies.
6. Improve the notes and statements: when compiling statistical statements, improve the notes and statements as needed to explain the calculation of VAT payable and related information, so as to provide transparency and explanation.
7. Value-added tax payable refers to the value-added tax payable by general taxpayers and small-scale taxpayers in the current period when they sell goods or provide processing, repair and replacement services. This item is filled in according to the difference between output tax and input tax. It should be noted that if the general taxpayer's enterprise input tax amount is greater than the output tax amount, resulting in a negative tax amount, this item should be filled in with zero, and negative numbers are not allowed.