Question 2: How to write an application for tax exemption for self-employed? This is very professional. Nothing can be asked online. You should consult the local taxation bureau, which is the clearest.
convenient
Question 3: How to write the self-inspection report on tax reduction and exemption in kindergartens? You should divide the tax by year, and clearly write down the tax you should pay, the tax you actually pay and the tax relief you enjoy.
Question 4: How to fill in the latest VAT tax return for private kindergartens? Instructions for filling in the latest VAT tax return of small-scale taxpayers 20 16.
This tax return and its attached information reporting instructions (hereinafter referred to as this form and reporting instructions) are applicable to small-scale VAT taxpayers (hereinafter referred to as taxpayers).
I. Explanation of Nouns
(1) The "goods" in this table and the notes refer to VAT taxable goods.
(2) The "services" in this table and the notes refer to VAT taxable processing, repair and replacement services.
(3) "Labor services, real estate and intangible assets" in this table and notes refer to sales services, real estate and intangible assets (hereinafter referred to as taxable activities).
(4) The "deduction items" in this table and notes refer to the items that taxpayers are allowed to deduct the price from the total price and out-of-price expenses obtained in accordance with the regulations when determining the sales volume.
Two. Instructions for filling in the VAT tax return (for small-scale taxpayers)
The items of "goods and services" and "services, real estate and intangible assets" in this form should be filled in separately.
(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 "Tax-free sales to which value-added tax (3% levy rate) applies": fill in the tax-free sales of goods and services sold in the current period and taxable activities with 3% levy rate, tax-free sales of taxable activities without 5% levy rate, tax-free sales of old fixed assets and second-hand goods, tax-free sales, export tax-free sales and inspection sales.
If the taxpayer has a taxable behavior with a 3% levy rate and has a deduction, the tax-free sales in this column are consistent with the data in the eighth column of the current VAT tax return (applicable to 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 of ordinary invoices issued by tax control devices": Fill in the sales excluding tax and taxable behavior converted from ordinary invoices of goods and services issued by tax control devices.
(7) Column 4 "Sales excluding tax to which value-added tax (5% levy rate) applies": fill in the sales excluding tax of taxable activities to which 5% levy rate applies in the current period.
If the taxpayer pays tax at the rate of 5% and there are deductions, the sales excluding tax filled in this column is consistent with the data in column 16 of the current VAT tax return (small-scale taxpayer).
(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 "Sales excluding tax of ordinary invoices issued by tax control devices": Fill in the sales excluding tax converted from the amount of ordinary invoices issued by tax control devices with taxable behavior.
(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 exempted from VAT and taxable activities, excluding export duty-free sales.
Taxpayers who have taxable behavior of deducting items should fill in the sales amount 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 tax-free sales": fill in the sales of goods and services and taxable activities that are exempt from VAT, excluding those that meet the VAT exemption policy for small and micro enterprises and have not reached the threshold ... >>
Question 5: What information do kindergartens need to apply for private tax-free filing? A: Nothing is needed. Kindergarten is an enterprise, which is filed in the local industrial and commercial tax education department.
Question 6: I am a private kindergarten. What materials need to be prepared for tax-free filing? According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Re-issuance (State Taxation Administration of The People's Republic of China Announcement No.49, No.2014): "Article 7 A taxpayer who provides cross-border services exempt from value-added tax shall go through the formalities of filing tax exemption for cross-border services with the competent tax authorities and submit the following materials:
(1) The filing form of tax exemption for cross-border taxable services (see annex);
(2) The original and photocopy of the cross-border service contract;
(3) Where cross-border services are provided in Items (1) to (4), (6) and (10) of Article 2 of these Measures, the original and photocopy of the certification materials that the service location is overseas shall be submitted;
(four) to provide international or Hong Kong, Macao and Taiwan transport services as stipulated in Article 2 of these Measures, the certification materials of the actual related business shall be submitted;
(five) to provide cross-border services to overseas units, it shall submit the certification materials that the service recipient's institution is located abroad;
(6) Other materials required by the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.
If the original of the cross-border service contract is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit.
If the original overseas materials cannot be provided, only photocopies can be provided, marked with the words "Copies are consistent with the original", and signed by the legal representative (person in charge) or sealed by the unit; If the original of overseas materials is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit.
If the competent tax authorities are in doubt about the overseas certification materials submitted, they may require taxpayers to provide certification materials issued by overseas notary departments.
Question 7: It is not compulsory for kindergarten children to receive early childhood education if they apply for relief of ladder water fee. Generally, kindergartens will not reduce the families of poor children without a good explanation. Therefore, if you write an application, it will not play much role. In fact, the fact that the child can't go to kindergarten doesn't have much impact on his life. The child is looked after at home and plays with him. For children in early childhood, the most important thing is to cultivate their various activities, understand Enoch Lida and cultivate their language ability. You don't have to go through kindergarten to complete it.
Question 8: Are there any tax-free programs in kindergartens? Provisions on the pilot transition policy of changing business tax to value-added tax 1. The following items are exempt from value-added tax (1) Conservation and education services provided by nurseries and kindergartens.
No, it's a rule.
Kindergartens are filed with the local industrial and commercial tax authorities.