(1) main table
Under normal circumstances, taxpayers only fill in the relevant columns of "general goods and services, taxable services" in this form; Taxpayers who have preferential items such as "placement of disabled employment units", "pipeline transportation services" and "approved provision of tangible movable property financial leasing services" should fill in the relevant columns of "goods and services that can be refunded as needed and taxable services" in this form.
2. In the 1 column, "(1) Sales amount subject to tax rate", fill in the sales amount of taxable services subject to VAT calculated according to the general tax method, and select the applicable tax rate for the business. If taxable services are deducted, the tax-free sales before deduction should be filled in this column. Logical relationship with Schedule 1:
(1) The column "General goods and services and taxable services" in this column "Number of this month" = the sum of line 2.4.5 in column 9 to line 7 in column 9 of Schedule 1;
(2) The column "Goods, services and taxable services that can be refunded on demand" is "Number of months" = Schedule 1 Line 7 of column 9.
3. Columns 2-3, 6, 9- 10, 22, 25-27, 29-33 and 35-38 need not be filled in.
4. Column 4 "Sales adjusted by tax inspection" should fill in the current sales adjusted by the taxpayer due to the inspection of the tax, financial and auditing departments and calculated by the general tax calculation method. If taxable services are deducted, this column should fill in the sales excluding tax before deduction.
It should be noted that:
(1) For the taxable services that enjoy the preferential tax policy of tax refund on demand, the column of "Goods and services provided on demand and taxable services" is not filled in, and the column of "General goods and services and taxable services" is filled in.
(2) The column "General goods and services and taxable services" in this column "Number of months" = the sum of lines 2, 4 and 5 in column 7 of Schedule/kloc-0.
5. Column 5 "Sales amount taxed by simple tax method" belongs to taxpayers who implement simple tax method according to the tax law, and the VAT sales amount levied by simple tax method is reported. If taxable services are deducted, this column should fill in the sales excluding tax before deduction. Logical relationship with Schedule 1:
(1) The column "General Goods, Labor Services and Taxable Services" in this column "Number of months" = Line 12 in column 9 of Schedule I-Line 14 in column 9;
(2) The column of "Goods, services and taxable services that can be refunded on demand" is "Number of months" = Schedule 1 column 9 14.
6. Column 8 "Duty-free sales" shall be filled in with the sales of taxpayers exempted from value-added tax in this period according to the provisions of the tax law (excluding sales exempted from tax refund). If taxable services are deducted, this column should fill in the sales excluding tax before deduction.
Logical relationship with Annex I: column "General goods and services and taxable services" in this column "Number of months" = column 9 of Annex I 18. ..
7. Column 1 1 "Output tax amount": fill in the output tax amount of taxable services taxed by taxpayers in the current period according to the general taxation method. If taxable services are deducted, the output tax after deduction should be filled in this column. Logical relationship with Schedule 1:
(1) column "General goods and services and taxable services" in this column "Number of this month" = sum of lines 2, 4 and 5 in column 14 of Schedule I-line 7 in column 14;
(2) The column of "Goods, services and taxable services that can be returned on demand" is "Number of this month" = Line 7 of column 1 4 of Schedule.
8. 12 column "input tax": fill in the input tax deducted by the taxpayer in this period. Logical relationship with Schedule 2:
This column "General goods and services and taxable services" column "Number of this month"+"Goods and services and taxable services that can be returned on demand" column "Number of this month" = Item 12 in Schedule 2 of "Tax Amount" column.
9. "Number of this month" in column "Tax Withholding Amount in the Previous Period" of13: 20 12 and 10 belong to the period when general taxpayers are newly added, and this column is 0; In future periods, fill in the "number of this month" in the 20th column of the final tax return. Fill in "0" for "Cumulative Year".
10. 14 column "Input tax transfer out" should fill in the input tax that has been deducted by the taxpayer but should be transferred out according to the provisions of the tax law. Logical relationship with Schedule 2:
This column "General goods and services and taxable services" column "Number of this month"+"Goods and services and taxable services that can be returned on demand" column "Number of this month" = Item 13 of Schedule 2 of "Tax Amount" column.
1 1. Column 16 "Taxable amount for tax inspection at applicable tax rate": fill in the inspection of tax, finance and auditing departments, and calculate the VAT payable for tax inspection according to the general tax calculation method. Logical relationship between this column and schedules I and II:
The column "General goods and services and taxable services" in this column is the sum of "number of months" ≤ Schedule 1 Line 2.4.5 in Column 8+Column 19 in Schedule 2.
12. 17 column "Total deductible tax amount" should fill in the total deductible input tax amount of the taxpayer in this period. Fill in the form according to the formula "17 column = 12 column+13 column-14 column-15 column+16 column".
13. The number of months in the column of "actual tax deduction" 18 is 17 < 1 1, otherwise it is 165438.
14. 19 column "tax payable" is filled in according to the formula of "19 column = 1- 18 column" in the table.
15. Column 20 "Remaining tax at the end of the period" and "number of months" are filled in according to the formula in the table "Column 20 = Column 17-Column 18". Fill in "0" for "Cumulative Year".
16.2 1 column "Taxable amount calculated by simple tax method" should fill in the VAT amount calculated by simple tax method that should be paid in the current period, excluding the supplementary tax amount calculated by simple tax method.
If taxable services are deducted, the tax payable after deduction should be filled in this column. Logical relationship with Schedule 1:
(1) The column of "general goods and services and taxable services" in this column is "number of this month" = column 14, line 12, line 14 of Schedule I;
(2) The column of "Goods, services and taxable services that can be returned on demand" is "Number of this month" = Schedule 1 column 65438, line 14.
17. Column 23, "Decrease of Taxable Amount", should fill in the VAT payable amount reduced by the taxpayer according to the provisions of the tax law, including the special equipment fee and technical maintenance fee of the VAT tax control system that can be fully deducted from the VAT payable amount (Note: the data in this column should not be greater than the sum of columns 19 and 2 1).
18. Column 24 "Total Taxable Amount" is calculated and filled in according to the formula in the table "Column 24 = Column 65438+Column 09+Column 265438+Column 0-Column 23".
19. Column 28, "① Taxes paid in installments", should be filled in as the current VAT. Fill in this column includes:
(1) Taxpayers who pay value-added tax on their own are allowed to deduct the value-added tax payable in the current period if they pay in advance on the spot or in different places according to the provisions of the tax law;
(2) Taxpayers who collectively pay value-added tax shall pay in advance in different places in accordance with the provisions of the tax law, and shall be allowed to deduct the value-added tax payable in the current period.
20. Column 34 "Current tax payable (tax refund)" is calculated and filled in according to the formula in the table "Column 34 = Column 24-Column 28+Column 29".
2 1. Column 35 "Actual Tax Refund on Demand" should fill in the VAT actually received by the taxpayer in this period because it complies with the preferential policy of VAT refund on demand.
Extended data:
First, the opening time of the new declaration form:
According to the reform of the camp, the Ministry of Finance? Provisions of State Taxation Administration of The People's Republic of China on the Pilot Project of Changing Business Tax to Value-added Tax in Eight Provinces and Cities for Transportation Industry and Some Modern Service Industries.
Two, the pilot value-added tax general taxpayer tax declaration materials include:
(1) VAT tax return (applicable to general VAT taxpayers) (hereinafter referred to as the main table);
(2) Data attached to the VAT tax return (1) (sales details of this period, hereinafter referred to as the attached table1);
(3) Attached materials to the VAT tax return (2) (Details of input tax in this period, hereinafter referred to as Schedule 2);
(4) Attached materials to the VAT tax return (3) (Details of taxable service deduction items, hereinafter referred to as Schedule 3);
(5) List of fixed assets input tax deduction.
Baidu Encyclopedia-VAT declaration form