Fill it out only if there is a withholding obligation, otherwise it is not necessary to fill it out. The obligation to withhold and remit means that you are not a taxpayer, but you are obliged to withhold and remit VAT on behalf of other companies. Usually, they accept VAT services from other overseas companies.

Withholding agent identification number: fill in the tax number of the company.

Name of withholding agent: fill in the name of the company.

Name of tax collection agency: fill in the Municipal State Taxation Bureau (such as Xiamen State Taxation Bureau).

Withholding and remitting items: fill in the items according to the payment book (such as R&D technical consulting services and technical services).

Withholding voucher number: fill in the number in the upper right corner of the payment letter.

Tax amount: the tax amount paid by the payment book.

Extended data:

The relevant columns of "current output tax" in this form shall be filled in according to the following requirements:

(1) If the industrial enterprises in the Special Zone have general sales, real estate and land sales and duty-free sales, fill in the columns respectively. Except for industrial enterprises in the special zone, other enterprises are not allowed to fill in the column of real estate sales, and all enterprises must declare if they have exported goods.

If the real estate sales of tobacco, wine and mineral oil are halved, half of them will be included in "general sales" and half in "real estate sales", and the business tax will be calculated according to their applicable tax rates respectively.

(2) "Name of goods or taxable services" shall be filled in according to the classification of statistical statements of People's Republic of China (PRC) Municipal Planning Commission and different applicable tax rates.

For some enterprises with many varieties of production and operation, if the name of the goods in a declaration form cannot be filled in, you can fill in the VAT tax return form according to the summary name of different tax rates. The summary declaration form must be accompanied by a list of "goods" filled out by the seller according to the classification standards and different tax rates of State Taxation Administration of The People's Republic of China statistical statements of People's Republic of China (PRC) Accounting Institute.

(3) The reporting caliber of "taxable sales" is VAT taxable sales. If the enterprise's financial accounting does not make sales, the extra-price expenses that should be taxed according to the tax law should also be filled in as "taxable sales".

(4) The "tax rate" shall be filled in according to the applicable tax rate of goods sold or taxable services, and the goods taxed by ordinary taxpayers in a simple way shall be filled in at the tax rate of 6%.

Baidu Encyclopedia-VAT tax return form