(1) "tax payment period" refers to the time when taxpayers declare the value-added tax payable, and the specific starting and ending year, month and day shall be filled in.

(two) "taxpayer identification number" column, fill in the taxpayer's tax registration certificate number.

(3) In the column of "taxpayer name", fill in the full name of the taxpayer.

(4) Column 1 "Sales excluding VAT": Fill in the duty-free sales of commodities, services and intangible assets sold in this period, excluding the duty-free sales, duty-free sales, export duty-free sales and inspection sales of real estate, second-hand fixed assets and second-hand commodities.

For taxpayers who have deducted items, the tax-free sales after deduction is filled in this column, which is consistent with the data in column 8 of the current VAT tax return (small-scale taxpayers).

(V) Column 2 "Sales excluding tax of special VAT invoices issued by tax authorities": Fill in the total sales of special VAT invoices issued by tax authorities.

(VI) Column 3 "Sales excluding tax in ordinary invoices issued by tax control devices": The sales excluding tax converted from ordinary invoices of goods, services and intangible assets issued by tax control devices.

(7) Column 4 "Sales of real estate sold and leased without tax": Fill in the sales of real estate sold and leased without tax, and the sales amount = sales amount with tax /( 1+5%). Taxpayers selling real estate with deduction items shall fill in the tax-free sales after deduction in this column.

(VIII) Column 5 "Sales excluding tax of special VAT invoices issued by tax authorities": Fill in the total sales of special VAT invoices issued by tax authorities.

(9) Column 6 "Ordinary invoice issued by the tax control device does not include tax sales": fill in the sales and rental of real estate converted from ordinary invoice issued by the tax control device.

(X) Column 7 "Sales of second-hand fixed assets excluding tax": fill in the sales of second-hand fixed assets (excluding real estate, the same below) and the sales of second-hand goods excluding tax, with sales = sales including tax /( 1+3%).

(1 1) Column 8, "Sales excluding tax in ordinary invoices issued by tax control devices": fill in the sales excluding tax converted from ordinary invoices issued by tax control devices for selling second-hand fixed assets and second-hand commodities.

(XII) Column 9 "Duty-free sales": Fill in the sales of goods and services, real estate and intangible assets exempted from VAT, excluding export duty-free sales.

Taxpayers with labor and real estate deductions should fill in the sales before deduction.

(XIII) 10 column "tax-free sales of small and micro enterprises": fill in the tax-free sales that meet the tax-free policies of small and micro enterprises, excluding sales that meet other tax-free policies of value-added tax. Individual industrial and commercial households and other individuals do not fill in this column.

(XIV) Column 1 1 "Sales below the threshold": fill in the tax-free sales of individual industrial and commercial households and other individuals who have not reached the threshold (including the tax-free policies for supporting small and micro enterprises), excluding sales that meet other tax-free policies for value-added tax. This column is filled in by individual industrial and commercial households and other individuals.

(XV) Column 12 "Other duty-free sales": fill in the sales of goods and services, real estate and intangible assets exempted from value-added tax, excluding the duty-free sales that meet the policy of exemption from value-added tax for small and micro enterprises and have not reached the threshold.

(XVI) Column 13 "Export duty-free sales": fill in the sales of goods and services, services and intangible assets exempted from VAT.

For taxpayers who need to be deducted for providing services, fill in the sales amount before deduction.

(XVII) 14 column "Ordinary invoice sales issued by tax control devices": Fill in the ordinary invoice sales of goods and services exempted from value-added tax, services exempted from value-added tax and intangible assets issued by tax control devices.

(XVIII) 15 column "Taxable amount in the current period": fill in the taxable amount calculated and paid according to the collection rate in the current period. _

(XIX) 16 column "Taxable amount reduced in the current period": according to the provisions of the tax law, fill in the VAT taxable amount reduced by taxpayers in the current period. Including the special equipment expenses and technical maintenance expenses of the VAT tax control system that can be fully deducted from the tax payable, and the VAT tax on the purchase of tax-controlled cash registers that can be deducted from the tax payable.

When the current reduction is less than or equal to 15 column "current taxable amount", it should be filled in according to the current reduction; If the tax reduction amount in this period is greater than the "tax payable in this period" in column 15, it shall be filled in column 15 in this period, and the insufficient tax reduction amount in this period shall be carried forward to the next period for further deduction.

(20) Column 17 "Current tax allowance": Fill in the taxpayer's current VAT allowance, which is calculated according to column 9 "Duty-free sales" and the collection rate.

(XXI) 18 column "small and micro enterprises' tax allowance": fill in the value-added tax allowance that conforms to the value-added tax exemption policy for small and micro enterprises, and the tax allowance is calculated according to 10 column "small and micro enterprises' tax-free sales" and the collection rate.

(XXII) 19 column "Exemption amount has not reached the threshold": fill in the individual industrial and commercial households and other individuals' VAT exemption amount that has not reached the threshold (including supporting the VAT exemption policy for small and micro enterprises). According to 1 1 column "Sales did not reach the threshold" and the collection rate, the tax allowance is calculated.

(XXIII) Column 2 1 "Taxes paid in advance in the current period": Fill in the value-added tax paid in advance by the taxpayer in the current period, but excluding the value-added tax paid after the deadline.