First, declare the comparison object.
VAT taxpayers include small-scale VAT taxpayers and general VAT taxpayers.
Second, the scope of reporting comparison
(a) the value-added tax declaration form and its attached materials.
(2) VAT invoice information issued by general VAT taxpayers and small-scale taxpayers.
(3) Information on the input deduction voucher obtained by the general VAT taxpayer.
(4) Taxpayer's tax warehousing information
(five) the value-added tax preferential filing information
(six) other information required for reporting comparison.
Extended data:
In order to optimize the tax service and improve the quality of tax collection and management, the general institutions and branches that implement the centralized payment of value-added tax, as well as the enterprises that issue electronic invoices for fees, are included in the white list by the local competent tax authorities, and there is no need to compare the ticket forms. The competent tax authorities may, in combination with the actual management of declaration comparison, include taxpayers with other special circumstances such as collection methods and invoice issuance in the white list management.
Major changes in reporting comparison
(1) The comparison content is more comprehensive, and small-scale taxpayers are included in the scope of declaration comparison.
(2) The comparison rules are more reasonable, adding the white list system and the positive and negative range of the tail difference of the comparison project amount, and improving the passing rate of the declaration comparison.
(3) The comparison tips are more detailed. The core collection and management system and the online declaration system will provide detailed information tips for non-conforming items, which is convenient for taxpayers to correct themselves.
Shanghai Tax Bureau-Do small-scale taxpayers need to copy their tax returns every month?
Qinzhou Municipal People's Government-Summary of Comparison Operation of VAT Taxpayers