At the time of quarterly tax return, at? Do you fill in the tax-free sales of micro enterprises? Uh, yes? Micro-enterprise tax exemption? Amount X3% fill in tax exemption? Uh ...
Scale tax? Enterprises in and? Enterprise units, when? Sales (including taxable sales, policy-free sales, export? Duty-free sales and solid
If the sales amount of fixed assets disposal does not exceed 30,000 yuan (90,000 yuan for quarterly reporting), the taxable sales amount and the sales amount of fixed assets disposal shall be partially filled in? seventh
Column? Column of duty-free sales of micro-enterprises Columns 1 and 4 are not filled? Data.
Scale tax? Individuals in? Merchants, when? Sales (including taxable sales, policy-free sales, export? Duty-free sales and fixed assets office
If the sales amount does not exceed 30,000 yuan (90,000 yuan for quarterly reporting), the taxable sales amount and fixed assets disposal sales amount shall be partially filled in? Column 8: Sales column that has not reached the threshold. Columns 1 and 4 are not filled? Data.
What if? Scale tax? When? If the sales amount has exceeded 30,000 yuan (90,000 yuan for quarterly reporting), fill in it separately according to the nature of sales amount? Columns 1, 4, 9, 10 are not filled in? Columns 7 and 8.
The current tax allowance in columns 14, 15 and 16 should be filled in according to the current period. 6, 7, 8 columns of duty-free sales × 3% levy rate calculation? .
Scale tax? Match? If the micro-enterprise is exempt from tax, the tax-free sales shall be filled in 6, 7 of the VAT return. , the exempted tax amount shall be filled in the first 14, 15? .
Full? Tax reduction and exemption conditions stipulated by the policy? Scale tax? When? Do not need to actually pay taxes, and collect the sales excluding taxes when making tax returns? Fill in the 7 th of the declaration form? , the sixth move is calculated.
If not? Dynamic calculation, need? Fill in the value-added tax that is reduced or exempted, and fill it in theNo. 15 of the declaration form. , 14 dynamic calculation, if not? Dynamic calculation, lose? When? Tax deductible? Uh ... You can declare after completing the form.
What are the details of the tax exemption policy for small and micro enterprises?
1. Small-scale low-profit enterprises that meet the specified conditions (including those that adopt the methods of audit collection and verification collection) can enjoy the preferential income tax policies for small-scale low-profit enterprises in accordance with the regulations, including the reduction of corporate income tax by 20% (hereinafter referred to as the tax rate reduction policy) and the preferential tax policy of halving the tax as stipulated in Caishui [2014] No.34 (hereinafter referred to as the tax rate reduction policy).
(2) Small-scale and low-profit enterprises that meet the prescribed conditions can enjoy preferential income tax policies for small-scale and low-profit enterprises by themselves in advance and annual final settlement, without the approval of the tax authorities. However, when submitting the annual enterprise income tax return, they should also report the employees and total assets of the enterprise to the tax authorities for the record. However, in advance, the following provisions shall apply:
(1) Small-scale and low-profit enterprises collected through auditing, which met the requirements of small-scale and low-profit enterprises in the last tax year and had an annual taxable income of less than100000 yuan (including100000 yuan), will be paid enterprise income tax in advance this year, and if the accumulated actual profit in advance does not exceed100000 yuan, they can enjoy preferential policies for small-scale and low-profit enterprises; If it exceeds100,000 yuan, it should stop enjoying the tax reduction policy of half; In this year, if the enterprise income tax is paid in advance according to the quarterly (or monthly) average amount of taxable income in the previous year, you can enjoy preferential policies for small and meager profit enterprises.
(2) Small-scale and low-profit enterprises subject to fixed-rate taxation can enjoy preferential policies if their annual taxable income is less than100000 yuan (including100000 yuan) in the last tax year, and the accumulated taxable income does not exceed100000 yuan when paying enterprise income tax in advance this year; If it exceeds100000 yuan, it will not enjoy the tax reduction policy of half. Small and low-profit enterprises with fixed tax shall be levied according to the original method after the local competent tax authorities adjust the quota accordingly.
(3) When paying enterprise income tax in advance, the newly established small-scale low-profit enterprises in this year can enjoy preferential policies if the accumulated actual profit or taxable income does not exceed100000 yuan; If it exceeds100000 yuan, it should stop enjoying the tax policy of halving it.
(3) Small-scale and low-profit enterprises that meet the conditions of enjoying preferential policies, but did not enjoy them at the time of advance payment, shall be uniformly calculated and enjoyed at the time of annual settlement.
To sum up, regarding the question of how to fill in the tax-free sales of the above small and micro enterprises, it is suggested to fill in it reasonably according to their own sales.
Relevant laws: According to Annex 4 "Notes on Filling in the Attached Materials" of "Announcement of State Taxation Administration of The People's Republic of China on Matters Related to VAT Tax Declaration after the Pilot Reform of Business Tax to VAT" (State Taxation Administration of The People's Republic of China Announcement No.2016), "II. VAT Tax Declaration Form (Applicable to Small-scale Taxpayers)"
(XIII) Column 10' Duty-free sales of small and micro enterprises': fill in the duty-free sales that meet the VAT exemption policy of small and micro enterprises, excluding sales that meet other VAT exemption policies. Individual industrial and commercial households and other individuals do not fill in this column.