General taxpayers of value-added tax must collect electronic information when filing tax returns. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must file tax returns after they have successfully copied the tax returns.
Taxpayers of value-added tax shall, in accordance with the relevant provisions of the regulations on value-added tax and the Law on the Administration of Tax Collection, and in accordance with the format and contents stipulated in the value-added tax return form, truthfully and on schedule, file a value-added tax return with the competent tax authorities. Value-added tax returns are divided into two types: general taxpayers and small-scale taxpayers. The details are as follows:
1, the format and reporting requirements of the general taxpayer's VAT tax return. Taxpayers should fill in tax returns based on accurate accounting data, especially on the accounting content of the subject of "tax payable-value-added tax payable".
The specific instructions for filling in the form are as follows:
(1) "taxpayer registration number" shall be filled in according to the taxpayer registration number approved by the tax collection authority, and the taxpayer registration number shall not be fabricated by itself.
(2) "Taxpayer's name", the full name of the taxpayer shall be filled in, not abbreviated.
(3) "Belonging time" refers to the tax period in which taxpayers are reminded to declare materials, and the specific year and month in which the declaration materials belong should be filled in. Do not only fill in the year without filling in the month, or only fill in the month without filling in the year.
(4) The name of the legal representative shall be filled in the name of the person in charge. For non-statutory units, the name of the person in charge of the operation shall be filled in.
(5) "Economic nature" shall be filled in according to the economic nature identified in the taxpayer's tax registration certificate.
(6) "Economic types" are divided into manufacturing, mining, electricity, gas, water supply and commerce. If a taxpayer's business activities involve two or more types mentioned above at the same time, the type of main business should be filled in.
(7) "business address", the address of the taxpayer's main business place should be filled in.
(8) "Sales amount" shall be filled in with the sales amount calculated according to the provisions, and the sales amount of taxable items with different tax rates shall be filled in separately, and shall not be filled in together. For taxpayers engaged in export business, "sales" does not include the sales of export goods. If the taxpayer's non-taxable services are subject to value-added tax, its sales should be filled in with the sales of related goods or taxable services. For taxpayers with sales returns or discounts, the "sales amount" and "tax amount" of "sales returns and discounts" have been deducted, and the payment for goods and tax amount indicated on the certificate issued by the tax authorities of the seller or the party claiming discounts should be filled in.
(9) "Duty-free sales" refers to the sales of goods or services exempted from value-added tax by taxpayers according to laws and regulations. Excluding the sales of export goods. However, the sales of non-taxable services sold by taxpayers and duty-free goods should be included in the "duty-free sales" of duty-free goods.
(10) The "amount incurred in the current period" in the "input" shall be filled in with the total amount of value-added tax indicated on the legal special invoices and customs duty-paid vouchers for imported goods obtained by taxpayers who have purchased duty-free agricultural products, and shall also include the legal purchase vouchers for purchasing duty-free agricultural products, the purchase amount indicated on the ordinary invoices and the input tax calculated at the deduction rate of10%. The input tax on fixed assets purchased by taxpayers is not included.
(1 1) "for duty-free goods" in "input" shall be filled in with the input tax of goods exempted from value-added tax according to regulations and purchased goods or services consumed by exported goods. If the taxpayer's input tax for tax exemption or export goods cannot be directly obtained, the following formula shall be used to calculate and obtain it:
Duty-free goods or duty-free or exported in the current month.
Sales of all goods for export.
Non-deductible = input ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××
Total sales and turnover of input tax in the current month.
(12) For "non-taxable items" in "input", the input tax amount of goods and services purchased by taxpayers for providing non-taxable services, transferring intangible assets, selling real estate, fixed assets under construction (including new construction, reconstruction, expansion, repair, decoration, buildings, etc.), collective welfare, personal consumption, etc. shall be filled in. If the input tax amount of goods or services used by taxpayers for non-taxable items cannot be obtained directly, it shall be calculated and obtained according to the following formula:
Turnover of non-taxable services in the whole month of non-taxable items
Use shall not be deducted = part of the input × ——————————————
Total sales and turnover of the input tax amount in the current month
(13) The "extraordinary loss" in "input" should include all kinds of goods with abnormal losses, including the input tax payable on products, finished products, self-made semi-finished products and entrusted processing products.
(14) In the "tax calculation", the balance of the taxpayer's output tax in the previous period is less than the input tax in the previous period should be filled in, and this column should be filled in according to the data of the "Cumulative Tax Allowance in the previous period" in the taxpayer's VAT tax return in the previous period.
(15) In the "tax amount calculation", the "actual tax amount deducted in this period" shall be filled in with the tax amount deducted from the output tax amount specified by the taxpayer in the reporting period. If the output tax during the reporting period is less than the input tax allowed to be deducted, the data filled in this column should be the same as the "total output amount in this period".
(16) The "current output tax" in the "tax calculation" should be filled in according to the balance of the "total output tax in this period" minus the "actual tax deduction in this period".
(17) In the "Tax Calculation", the "Taxes Withheld in Current Period" is used to fill in the value-added tax withheld by taxpayers in accordance with regulations when they accept taxable services provided by overseas units and individuals in China.
(18) The "tax paid in the current period" in the "tax calculation" refers to taxpayers whose tax period is one day, three days, five days, ten days, or fifteen days, as well as taxes paid in advance by power companies, power plants and power supply bureaus under unified accounting according to regulations. Should be filled in according to the actual advance payment. It does not include the tax paid by fixed business households at the place of sale without holding the "certificate of management of going out for business activities" issued by the local tax authorities.
(19) In the "tax calculation", different taxpayers should fill in the "accumulated tax at the end of the period" according to the following methods. Taxpayers who take one month as a tax period (except power companies and power grids with unified accounting), if the "total tax deductible in this period" is greater than the "total output tax in this period", should fill in the balance after subtracting the above two columns. For taxpayers with a tax period of one day, three days, five days, ten days or fifteen days, and power companies and power grids with unified accounting, if the total amount of tax deductible in this period is greater than the total amount of tax output in this period, this column should be filled in with the balance of the total amount of tax deductible in this period plus the total amount of tax paid in this period minus the total amount of tax output in this period. If the taxpayer's "total output tax in this period" is greater than the "total deductible tax in this period", this column should fill in the final debit balance of the taxpayer's "tax payable-value-added tax payable" subject.
(20) Taxpayers must truthfully fill in all kinds of information in the "Attached Information". If they fail to fill in according to the regulations, the tax authorities have the right to stop using special invoices once they find out.
(2 1) The remarks column in the declaration form is mainly used for taxpayers to explain the special circumstances of the declaration content.
What needs to be explained here is that the tax return for small-scale taxpayers should be filled in for the declaration of the tax payable of the items taxed at the rate of 6% run by ordinary taxpayers.
Value-added tax return (for general taxpayers) (omitted)
2. The format and reporting of VAT tax returns used by small-scale taxpayers.
(1) The contents such as time period, taxpayer's name, taxpayer's registration, business address, person in charge's name, and sales amount are the same as those of ordinary taxpayers.
(2) "Economic type" is classified as "industry" or "business". If a taxpayer involves both types at the same time, the type should be filled in according to the main business.
(3) Fill in the prescribed tax rate for the "tax rate", but for taxpayers who meet the conditions of general taxpayers and do not apply for recognition, and those who have been recognized, but their accounting is not perfect, and they cannot accurately calculate or provide the "output tax amount" and "input tax amount", the prescribed tax rate should be filled in this column.
Value-added tax return (used by small-scale taxpayers) (omitted)
3. Submission of the declaration form
(1) The taxpayer shall submit the tax return to the local VAT collection and management authority within the prescribed time limit.
(2) The tax return is in duplicate, with the first copy as the return and kept by the tax authorities; The second copy is the receiving copy, which is signed (sealed) by the agent of the receiving tax authority and returned to the taxpayer after being sealed by the tax authority.
(3) The tax return can be sent directly by the taxpayer to the tax collection organ, or mailed to the tax collection organ. If the tax return is submitted by mail, the postmark date of the mailing place shall be the actual filing date. If it is really difficult for a taxpayer to file a tax return within the prescribed time limit, and it needs to be postponed, it shall submit a written application for extension to the tax authorities within the prescribed time limit, and after being approved by the tax authorities, it shall file a declaration within the approved time limit. The application shall not be postponed without approval. Taxpayers who are unable to file tax returns on schedule due to irresistible circumstances may postpone the filing. However, it should be reported to the tax authorities immediately after the irresistible situation is eliminated, and the tax authorities should find out the facts and approve it.
(4) When submitting the tax application form, the taxpayer shall also submit the financial and accounting statements and their explanatory materials and other relevant documents and materials as required by the tax collection authorities.
(5) Taxpayers who enjoy tax reduction or exemption shall also file tax returns in accordance with regulations during the tax reduction or exemption period.