Declaration process of small-scale taxpayers exempted from VAT
1. Log in to the electronic tax bureau first, and then enter the electronic tax bureau, and click declare and pay.
2. After entering the tax return interface, click the button of VAT for small-scale taxpayers and fill in the tax return.
3. Enter the declaration form interface and start to fill in the report form. The value-added tax exemption income of small-scale taxpayers should be filled in line 10 or line 1 1. 10 is filled in by enterprises, 1 1 is filled in by individual industrial and commercial households, and the ninth act is the sum of the two.
4, fill in the tax-free income, fill in the tax allowance. For small-scale taxpayers, please fill in 18 or 19. 18 acts as an enterprise, and 19 acts as an individual industrial and commercial household. The line 17 is the sum of these two lines.
5. Fill in the income and tax allowance, and finally fill in the tax payable. If there is no special VAT invoice issued by small-scale taxpayers, and the final tax payable should be zero, then you can fill in zeros in the 20th and 22nd lines of the report.
6. After filling in the data, you need to fill in the end of the form. Select Yes or No at the end of the table. If "Yes" is selected, it means internal declaration. After choosing whether to declare, fill in the ID number of the relevant personnel.
7. Finally, check the declaration form, including the amount and the data filled in at the end of the form. After selecting, click "declare". After clicking on the declaration form, small-scale taxpayers will be exempted from VAT.
What is tax-free income?
Tax-free income refers to income that belongs to enterprise taxable income, but is exempted from enterprise income tax according to the provisions of the tax law.