1, log in to the electronic tax bureau system;

2. Select the related function of "VAT declaration" to enter;

3. Fill in the scarlet letter information form in the Attached Page Information of VAT Tax Return;

4. Submit the declaration after confirming that the information is correct.

Red-letter red-letter invoices need to be accounted for in the new year, but also pay attention to the profit and loss adjustment subjects of the previous year, and may need to adjust the annual corporate income tax statements.

Red offset processing of VAT:

1. Definition: VAT red offset refers to a tax treatment method that taxpayers need to cancel the sales records on the original invoices and issue red-ink invoices after issuing VAT invoices due to reasons such as returns and discounts;

2. Applicability: it is suitable for ordinary taxpayers to use when selling goods, providing services, returning services or discounting them;

3. Operation process: taxpayers need to log in to the VAT invoice management system, fill in the red-ink VAT special invoice information form, and apply to the tax authorities for review; Red-ink invoices can only be issued after approval;

4. Time limit: According to the provisions of the tax law, red-ink invoices should generally be completed within the current period or the next month when the original blue-ink invoices are issued, and the red-ink offset across months may require special approval from the tax authorities;

5. Tax impact: the red offset operation will affect the taxpayer's sales, input tax and tax payable, and it needs to be adjusted accordingly when filing tax returns.

To sum up, the general taxpayer's monthly VAT declaration method includes logging in to the electronic tax bureau system, selecting relevant functions to enter, filling in the scarlet letter information form, and submitting the declaration after confirmation. In the new year's bonus, you should also pay attention to the subjects related to the previous year's profit and loss adjustment and the annual enterprise income tax report that may need to be adjusted.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 23

The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time. If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month. The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs.