1. If a taxpayer takes 1 month or 1 quarter as 1 tax period, it shall file a tax return 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.

2. 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.

Second, the specific process of declaring value-added tax:

1. Log in to the electronic tax bureau first, and then enter the electronic tax bureau, and click declare and pay.

2. After entering the tax declaration interface, click on the application form of VAT for this enterprise type and fill in the declaration form.

3. Fill in the VAT exemption income of small-scale taxpayers: 10 or 1 1.

4. After filling in the declaration form, select Yes or No at the end of the form. If Yes is selected, the declaration will be made on behalf of the internal personnel of the enterprise. Choose whether to declare yourself, and then fill in the ID number of the person in charge.

5, after check, click on the declaration.

Three. VAT declaration method:

1, email statement:

Taxpayers should use a unified special envelope for tax declaration by mail, and take the receipt of the postal department as the declaration voucher. The postal declaration shall be based on the postmark date sent.

2. Data message statement:

Data message declaration refers to the electronic means such as telephone voice, electronic data exchange and network transmission determined by the tax authorities. Taxpayers who file tax returns electronically shall keep relevant materials in accordance with the time limit and requirements stipulated by the tax authorities and submit them to the competent tax authorities in writing on a regular basis.

Fourth, the concept of value-added tax:

1. VAT is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process.

2. In terms of tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities.

3, the implementation of extra-price tax, that is, borne by consumers, there is value-added tax.

Verb (abbreviation of verb) Scope and tax rate of value-added tax:

1, collection range:

The change from business tax to value-added tax mainly involves transportation and some modern service industries.

2. Change the business tax to VAT rate:

After the reform (1), the original business tax was changed to value-added tax, and the value-added tax increased by 6% (modern service industry) and 1 1% (transportation industry).

(2) The change from business tax to value-added tax mainly involves transportation and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

(3) According to the pilot experience in Shanghai, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.

(4) The overall tax burden of the reform pilot industries will decrease instead of increase. For industries that currently collect VAT, whether in Shanghai or other regions, the input tax for purchasing taxable services from pilot taxpayers can be deducted, and the tax burden will be reduced accordingly. Among the1.2000 pilot enterprises, for 35000 general taxpayers, due to the introduction of VAT deduction, compared with the full collection of the original business tax, the tax burden will be reduced or even greatly reduced; For 85,000 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform.

3, business tax to VAT rate:

(1) According to the actual tax burden of business tax in pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6% and 6%.

(2) In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.

4. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.

(1) Advertising service refers to the business activities in which books, newspapers, magazines, radio, television, movies, slide shows, road signs, posters, windows, neon lights, light boxes, the Internet and other forms are used to publicize and provide related services for customers' commodities, business services, cultural and sports programs or announcements and statements.

(two) including the planning, design, production, release, broadcast, publicity and display of advertisements.

VI. Taxes:

According to the different deduction methods of purchased fixed assets, value-added tax can be divided into:

1, production vat:

Productive value-added tax means that when collecting value-added tax, only the part of the means of production belonging to non-fixed assets can be deducted, and the tax included in the value of fixed assets is not allowed to be deducted. The tax object of this kind of value-added tax is roughly equivalent to GDP, so it is called production value-added tax.

2. Income-based VAT:

Income-based value-added tax means that when collecting value-added tax, only the tax included in the depreciation part of fixed assets is allowed to be deducted, and the depreciation part is not included in the deduction. The tax object of this kind of value-added tax is roughly equivalent to national income, so it is called income-based value-added tax.

3. Consumption VAT:

Consumer value-added tax means that when collecting value-added tax, all taxes included in the value of fixed assets are allowed to be deducted at one time. In this way, as far as the whole society is concerned, the means of production are excluded from the scope of taxation. The tax object of this kind of value-added tax is only equivalent to the value of social consumption materials, so it is called consumption value-added tax.

Seven. Taxpayer:

1, Introduction:

(1) Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

(2) Foreign-funded enterprises that paid consolidated industrial and commercial tax before1994 were not VAT taxpayers, but became VAT taxpayers from 1994 1.

2. Type:

As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable. But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.

3. General taxpayer:

(1) Taxpayers who produce goods or provide taxable services are mainly taxpayers who produce goods or provide taxable services (that is, the annual sales of taxpayers' goods or provide taxable services account for more than 50% of taxable sales) and concurrently engage in wholesale or retail of goods, with annual taxable sales exceeding 500,000;

(two) engaged in the wholesale or retail business of goods, the annual taxable sales of more than 800 thousand yuan.

4. Small-scale taxpayers:

(1) Taxpayers engaged in the production of goods or providing taxable services, and taxpayers whose main business is the production of goods or providing taxable services (that is, the annual sales of taxpayers' goods or services account for more than 50% of the annual taxable sales) and concurrently engage in the wholesale or retail of goods, with the annual taxable sales (hereinafter referred to as taxable sales) below 500,000 yuan (inclusive).

(2) Taxpayers other than those mentioned above have an annual taxable sales of less than 800,000 yuan (inclusive).

Eight. Scope of exemption:

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:

1, self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and devices;

3. Old books;

4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. Imported materials and equipment provided by foreign governments and international organizations free of charge;

6. Special articles for the disabled are directly imported by disabled organizations;

7. sell your used items.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

Nine. Invoice type:

VAT invoices are divided into:

1, VAT ordinary invoice;

2. Special VAT invoice. The difference is that the special VAT invoice can offset the input tax.

Legal basis:

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax Article 37 The scope of application of the value-added tax threshold is limited to individuals.

The scope of the VAT threshold is as follows:

(a) sales of goods, monthly sales of 5000-20000 yuan;

(two) sales of taxable services, monthly sales of 5000-20000 yuan;

(3) If the tax is paid by time, the sales per day will be 300-500 yuan.

The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules.

The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 11 Where a small-scale taxpayer conducts taxable sales, it shall simply calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:

Taxable amount = sales × collection rate

The standards for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.

Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

According to Article 43 of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT, the tax payment period of VAT is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers. 1 quarter tax payment period is applicable to small-scale taxpayers and other taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. 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.