If there is a difference of one point between the book sales amount and the tax amount in the attached table 1 of the VAT declaration form, the tax amount calculated on the VAT invoice one by one shall prevail, and the sales amount and tax amount shall be corrected manually;
After the reform of small-scale taxpayers, should the statements be submitted with VAT returns, declarations and schedules? What needs to be filled in for small-scale exhibition of service industry, what is not filled in, and then declare.
For the labor sales of general taxpayers taxed at the applicable tax rate, fill in the column of the increase in labor sales of general taxpayers taxed at the applicable tax rate in the VAT declaration form, first fill in the column 1-3 in Schedule I of the VAT declaration form, and then fill in the column 3 in the main form of VAT declaration.
After completing the online tax return, I can't enter Schedule 1 and Schedule 2? The order of filling should be to fill in form 1 and form 2 to automatically generate a new form (i.e. declaration form). According to our order, after filling in Form 1 and Form 2, the customs declaration will be automatically generated. Your order is reversed, then you can fill in the tax paid in the last period of this month on the declaration form. I wonder if I can help you? Finally, fill in the fixed assets deduction list.
What information do I need to fill in to declare the change from business tax to value-added tax? From March 20 16, in order to cooperate with the comprehensive pilot work of changing business tax into value-added tax, announcementNo. 1 of March 2006 was issued. 13. Announcement No.27 and Announcement No.30 on matters related to value-added tax declaration after the comprehensive pilot of changing business tax to value-added tax were issued, which stipulated the specific information of value-added tax declaration of taxpayers of different types and industries after the change of business tax to value-added tax.
1. Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning VAT Tax Declaration after the Pilot Reform of Business Tax to VAT (State Taxation Administration of The People's Republic of China AnnouncementNo. 16);
Second, the tax declaration materials
Tax declaration materials include tax declaration forms and their attachments and other tax declaration materials.
(a) tax returns and their attached materials
1. The tax return of the general VAT taxpayer (hereinafter referred to as the general taxpayer) and its attached materials include:
(1) VAT tax return (applicable to general taxpayers).
(2) Information on the attached page of the VAT tax return (1) (sales details of the current period).
(3) Information attached to the VAT tax return (2) (Details of input tax in this period).
(4) Information attached to the VAT tax return (3) (Details of deduction items of service industry, real estate and intangible assets).
General taxpayers selling services, real estate and intangible assets, when determining the sales of services, real estate and intangible assets, can deduct the price from the total price and out-of-price expenses obtained in accordance with relevant regulations, and need to fill in the Attached Information of VAT Tax Return (III). Other circumstances do not fill in the attached information.
(5) Information attached to the VAT tax return (4) (Tax deduction form).
(6) Information attached to the VAT tax return (5) (calculation table for real estate installment deduction).
(7) Fixed assets (excluding real estate) input tax deduction table.
(8) List of current input tax deduction structure.
(9) List of VAT tax reduction and exemption declarations.
2 small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) tax returns and their attached materials include:
(1) VAT tax return (for small-scale taxpayers).
(2) Information attached to the VAT tax return (applicable to small-scale taxpayers).
When small-scale taxpayers sell labor services, they can deduct the price from the total price and other expenses obtained in accordance with the regulations, and they need to fill in the Value-added Tax Declaration Form (applicable to small-scale taxpayers) with materials. Other circumstances do not fill in the attached information.
(3) List of VAT tax reduction and exemption declarations.
3. See Annex 4, Appendix 1, for the above-mentioned tax return and the attached data samples and instructions.
(2) Other tax return materials.
1. Issue unified sales of tax-controlled motor vehicles? Tickets and regular delivery? Ticket stub
2. Special VAT payment that meets the deduction conditions and is declared for deduction in this period? Tickets (including unified tax-controlled motor vehicle sales? Ticket) deduction.
3. The special payment letter for customs import VAT that meets the deduction conditions and is declared for deduction in this period, and the ordinary payment for purchasing agricultural products? A copy of the ticket.
4. The tax payment vouchers and their lists that are eligible for deduction in the current period, and the written contracts, payment vouchers and statements issued by overseas units? Tickets.
A copy of the stub of the agricultural product purchase certificate or investigation report issued by 5.
6 taxpayers selling services, real estate and intangible assets, in determining the sales of services, real estate and intangible assets, in accordance with the provisions, deduct the price from the total price and out-of-price expenses and their lists.
7. Other materials prescribed by the competent tax authorities.
(3) The tax return and the attached materials are mandatory. Other tax declaration requirements shall be determined by the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.
3. Taxpayers provide construction services across counties (cities), real estate development enterprises pre-sell self-developed real estate projects, and taxpayers rent real estate in different counties (cities) and need to pay taxes in advance at the competent national tax authorities where the project is located or where the real estate is located, and need to fill in the VAT prepayment form.
2. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on matters related to the adjustment of VAT tax returns? (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.27, 20 16): It is clear that general taxpayers of value-added tax should pay the tolls of roads, bridges and gates in accordance with the policy. The deductible input tax calculated according to the amount of expenses indicated on the ticket (excluding financial bills) is filled in the column "Other" of Annex 1 8 of Attached Information of VAT Tax Return (II) No.3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement/KLOC-0.
3. Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Adjustment of VAT Taxpayer's VAT Tax Declaration in the Pilot Project of Changing Part of Business Tax to VAT? (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Bulletin No.3016? ):
1. Add the Detailed List of Tax Burden Analysis and Calculation of Value-added Tax Reform (see Annex 1 for the attached table) to other materials of value-added tax declaration, which shall be filled in by the general VAT taxpayers engaged in construction, real estate, finance or life service industries when handling the value-added tax declaration, and the specific list shall be determined by the competent tax authorities.
Ii. this announcement shall come into force on June 65438, 20 1 year.
The enterprise is a general taxpayer of VAT. After the VAT reform, our company issued a 6% design service invoice for the first time. Q: How to write the VAT declaration form? Hello ~
I wonder what Table 3 refers to. We can share our experience about declaration forms.
It is relatively simple to fill in the VAT declaration form for enterprises that have changed their business.
According to the wizard on the first page: first fill in the current sales table, and automatically calculate the output tax according to the design service income of the current month and the tax rate of 6%.
If there is a certified input tax bill in the current month, you can fill in the current input tax details.
You can fill in the tax deduction form for equipment and technical service fees purchased during the period of camp reform, and this part of the expenses can be deducted.
Input tax input tickets are used to purchase fixed assets, and the Fixed Assets Input Tax Deduction Form should be filled in.
After completing the above form, a VAT return will be generated.
VAT payable = VAT output tax-VAT input tax-VAT payable deduction
Good luck ~
Tax inspection and adjustment in schedule (1) of VAT tax return? You can't adjust your tax return You can only declare according to your normal account this month! You don't need to make an account, just write it down according to what actually happened to you ~ ~ When the other party returns the invoice to you, you can make a red ink, and then make an account according to the right one!
Your account should be consistent with what actually happened to you, otherwise you will not pass the audit in the future!
What tax, VAT rate 17% or VAT rate 1 1% 17%?
However, our electrical equipment maintenance is a subcontract. The company's business scope includes power engineering construction and installation, and maintenance and repair of power equipment. The maintenance materials are provided by Party A and originally collected by local taxes. It was only in May this year that the tax was changed to national tax, and the only recognized tax was engineering installation services.
How to deduct the input tax of real estate after the reform of the camp, and how to deduct the input tax generated by corporate transactions after the reform of the camp? How to determine "tax payable-unpaid VAT" in the current accounting period? What is the concept of "tax unpaid at the end of the period"? How to calculate? These problems are not stipulated in the Measures for VAT Tax Declaration (Guidance Materials), which leads many enterprise accountants to confirm only according to the relevant data of "automatic calculation of electronic tax declaration and collection and management system". As for how to calculate the electronic tax declaration and tax collection and management system, it is not mentioned in the Guidance Materials. To this end, the author will make the following introduction. 1. After the "VAT reform", the input tax generated in the transaction is divided into two parts, which is an important change after the "VAT reform", in order to make the input tax deduction more reasonable. The first is the input tax amount generated by goods and taxable services in 20 12, which is reflected in the "input tax amount-months" of the declaration form; The second block is the cargo tax amount of 20 1 1, which is reflected in the "tax amount left over in the previous period-accumulated this year" in the declaration form.
The problem of filling in the VAT declaration form. Please fill in the negative number (data of August) of the unbilled income in Schedule 1 of the September tax return, and fill in the rest normally.
Finally, 8. The cumulative figures for September will agree with the accounts.