1. This declaration form is applicable to small-scale VAT taxpayers (hereinafter referred to as taxpayers). Taxpayers also use this form to sell second-hand fixed assets, sell duty-free goods or provide duty-free services.
Second, the specific project description:
(1) The "tax period" in this table refers to the time when the taxpayer declares the payable value-added tax, and the specific start and end year, month and day should be filled in.
(2) In the "taxpayer identification number" column of this form, fill in the identification number determined by the tax authorities for taxpayers, that is, the tax registration certificate number code.
(3) In the column of "Taxpayer Name" in this form, fill in the full name of the taxpayer's unit, and abbreviations are not allowed.
(4) The data in the column "Sales of VAT goods and services excluding tax" in item 1 of this table should be filled in with sales of VAT goods and services excluding tax, sales of old fixed assets excluding VAT excluding tax, sales of duty-free goods and services, sales of export duty-free goods and sales after inspection.
(5) Fill in the total sales of special VAT invoices issued by tax authorities for the data in the column "Sales excluding tax" in Item 2 of this table.
(VI) The data in the column "Tax-free sales of ordinary invoices issued by tax control devices" in Item 3 of this table shall be filled in with the tax-free sales of value-added tax goods and services, which shall be converted by the amount of ordinary invoices issued by tax control devices.
(7) For the data in the column "Sales of Taxable Fixed Assets for Sale" in Item 4 of this table, fill in the tax-free sales of taxable fixed assets listed in the Catalogue of Fixed Assets for sale and the sales price exceeds the original value, and the value-added tax will be halved at the reduced rate of 4%.
(VIII) The data in the column of Item 5 of this table "Sales excluding tax in ordinary invoices issued by tax control devices" shall be filled in the sales excluding tax converted from ordinary invoices issued by tax control devices for the sale of old taxable fixed assets.
(9) The data in the column "Sales of Duty-free Goods and Services" in Item 6 of this table shall be filled in with the sales of goods and services exempted from VAT, including the sales of old fixed assets listed in the fixed assets catalogue, and the sales price shall not exceed the original value.
(10) For the data in the column of "Ordinary Invoice for Sales of Tax-controlled Bills" in Item 7 of this table, fill in the amount of ordinary invoice for sales of goods and services exempted from VAT using tax-controlled bills.
(eleven) the eighth item of this table "export duty-free goods sales" column data, fill in the sales of export duty-free goods.
(12) The data in the column "Sales amount of ordinary invoices issued by tax control tools" in Item 9 of this table should be filled in with the amount of ordinary invoices issued by tax control tools for export duty-free goods.
(XIII) The data in the column "Taxable amount in the current period" in item 10 of this table shall be filled in according to the tax rate in the current period.
(XIV) The data in the column "Decrease of Taxable Amount in Current Period" in this table 1 1 is the decrease of Taxable Amount calculated according to the relevant preferential policies of value-added tax.
(15) The data in column 13 of "Taxes paid in advance in the current period" in this table shall be filled with the value-added tax paid in advance by taxpayers in the current period, but excluding the value-added tax payable after inspection.
According to the document number Guoshuihan (2008) 1075:
(a) the "number of this month" in the "small-scale taxpayer return" is adjusted to "number of this period".
The "number of this month" in the description of small-scale taxpayers' returns is changed to "number of this period".
(2) Columns 4 and 5 of the Small-scale Taxpayer Declaration Form are no longer filled in, and the corresponding instructions for filling in the form are cancelled.
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