1. When filling in the column of special invoice for anti-counterfeiting and tax-controlled VAT, the deduction details must be declared according to the special invoice for anti-counterfeiting and tax-controlled VAT.
2. Changes in the declaration of transportation expenses deduction:
(1) Obtaining the special VAT invoice deduction for goods transportation:
The special invoices for value-added tax of cargo transportation obtained from the pilot taxpayers are reflected in the special invoices for tax-controlled value-added tax according to the certification, and are no longer reflected in the "transportation expense settlement voucher" in column 8.
(1) The special VAT invoice for cargo transportation industry with the tax rate column of "1 1%" obtained from the pilot taxpayers shall be filled in according to the invoice face value and the invoice face tax amount in this column.
(2) For the special invoice for value-added tax on goods transportation marked "on behalf of" in the upper left corner of the invoice issued by the pilot small-scale taxpayers (that is, the special invoice issued by the tax authorities), the amount in this column is filled in according to the total price tax on the invoice face, and the tax amount in this column is calculated by multiplying the total price tax on the invoice face by the deduction rate of 7%.
③ Special invoices for freight issued by tax authorities shall not be deducted without authentication.
(2) The main contents reflected in the "transportation expense statement" in column 8:
(1) The railway transportation expense settlement documents are still calculated and filled out according to the original deduction rate of 7%.
② The transportation expense settlement documents issued by non-pilot taxpayers who meet the deduction conditions are still calculated and filled out according to the original deduction rate of 7%.
③ The transportation expense settlement document does not include the special VAT invoice for goods transportation.
3, the sixth column "agricultural products purchase invoice or sales invoice", if the implementation of agricultural products approved deduction method does not fill in the quantity and amount column, only fill in the tax column.
4. Column 1 1 "(3) Input tax deduction voucher for foreign trade enterprises": Only the export goods of foreign trade enterprises issued by the export tax refund department of the tax authorities can be used as the input tax deduction voucher for domestic tax.
5. The tax amount in this table has the following logical relationship: column 25+column 26-column 3 = column 27, column 26+column 2 = column 35.
6. Column 22 "Tax Refund for Previous Period Exemption": it is left blank for the time being, and it is a spare item.
7. If there is a "general payment book for withholding tax" that can be deducted according to the regulations, it will be reflected in column 7 (including column 32 for taxpayers during the counseling period), and Schedule 5 should be filled in at the same time; If not, do not fill in "0" or "Schedule 5".
8. Special provisions on the consultation period:
During the counseling period, when taxpayers fill in the Details of Input Tax Deduction of Uniform Invoice for Road and Inland Waterway Freight Transportation in columns 3, 5 and 8, they should fill in according to the results of the audit comparison in the Notice of Audit Comparison notified by the tax authorities. If the audit comparison result is not received from the tax authorities, it will be reflected in the corresponding column of "input tax to be deducted" (that is, the counseling period will be compared first and then deducted).
Extended data:
In order to ensure the smooth implementation of the pilot work of changing business tax to value-added tax, according to the Notice of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the VAT Tax Declaration of the Pilot Work of Changing Business Tax to Value-added Tax in Eight Provinces and Cities (State Taxation Administration of The People's Republic of China Announcement No.43, No.2012), the relevant matters concerning the VAT tax declaration are hereby notified as follows:
(a) since the date of the pilot, all VAT taxpayers shall make VAT tax returns and electronic information collection in accordance with the provisions of this announcement.
(2) Tax declaration materials
Tax declaration materials include tax declaration forms and their attachments and other tax declaration materials.
1, information of tax return and its attachments
(1) The tax return of the general taxpayer of value-added tax (hereinafter referred to as the general taxpayer) and its attached materials include:
(1) VAT return form (applicable to general VAT taxpayers);
(b) Information attached to the VAT tax return (i) (sales details of this period);
(3) information on the attached page of the VAT tax return (2) (details of the input tax in this period);
(4) information attached to the VAT tax return (3) (details of taxable service deduction items);
General taxpayers need to fill in the information attached to the VAT tax return to provide taxable services of changing business tax to VAT and collect business tax according to the relevant national business tax policies (III). Other general taxpayers do not fill in the attached information.
(5) Fixed assets input tax deduction table.
(2) The tax return form of small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) and its accompanying information package.
Attach:
(1) VAT tax return (for small-scale VAT taxpayers);
(2) Information attached to the VAT tax return (applicable to small-scale VAT taxpayers).
Small-scale taxpayers who provide taxable services of changing business tax to VAT and collect business tax in accordance with the relevant national business tax policies need to fill out the VAT Tax Declaration Form (applicable to small-scale VAT taxpayers) with materials.
Other small-scale taxpayers do not fill in the attached information.
(3) See Announcement No.43 of the State Administration of Taxation (20 12) for the above tax return, attached sample data and instructions for filling in the form.
2. Other materials for tax declaration.
(1) motor vehicle sales tax-controlled unified invoice stub and ordinary invoice stub;
(2) Special invoices for value-added tax and freight anti-counterfeiting and tax control that meet the deduction conditions and declare the deduction in this period.
Special invoice for industrial value-added tax, unified invoice for tax control of motor vehicle sales, unified invoice for highway inland waterway cargo transportation.
Deduction link;
(3) A special payment letter for customs import value-added tax and purchased agricultural products that meets the deduction conditions and is declared for deduction in this period.
Copies of ordinary invoices and transportation expense statements obtained;
(4) The general tax payment book and its list, written contract, payment voucher, statement or invoice of overseas units that meet the deduction conditions and declare deduction in this period;
(5) A copy of the stub or check of the issued agricultural product purchase certificate;
(6) Legal documents and list of taxable service deduction items;
(seven) other materials prescribed by the competent tax authorities.
3. The tax return form and its attached materials are mandatory materials, and the number of copies of paper materials and the time limit for submission are determined by the city (prefecture) tax authorities; Whether and how to submit the current tax declaration materials for future reference shall be determined by the competent tax authorities.
4. Specific application materials provided by specific taxpayers in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (such as refined oil retail enterprises, motor vehicle production and circulation enterprises, agricultural products VAT input tax deduction pilot enterprises, waste materials management enterprises, electric power enterprises, etc.). ) is still provided according to the current requirements, and any adjustments will be notified separately in the future.
Baidu Encyclopedia-VAT tax return form