The State Administration of Taxation recently issued the "Announcement on Matters Concerning the Integration of Value-Added Tax, Consumption Tax and Additional Tax Returns" (State Administration of Taxation Announcement No. 20, 2021). Starting from August 1, 2021, Comprehensively implement the integration of value-added tax, consumption tax and additional tax declaration forms. After using the new return form, what changes will occur to the content of VAT returns for general taxpayers?

The newly launched "VAT and surcharge declaration form (applicable to general taxpayers)" and its accompanying information have three main changes:

First, in the original "VAT Tax Return (Applicable to General Taxpayers)" The main form adds the "Additional Taxes" column from column 39 to column 41, and adjusts the name of the table to "VAT and Additional Taxes Return (Applicable to General Taxpayers)" .

The second is to split "Other Situations in which Input Tax Should Be Transferred Out" in column 23 of the original "Appendix 2 of the Value-Added Tax Return" (details of input tax for the current period) into column 23a Column "Abnormal voucher transfer-out input tax amount" and column 23b "Other situations where input tax amount should be transferred out", and adjust the name of the table to "Appendix Information to the Value-Added Tax and Surcharge Declaration Form (2)" (this issue Input tax details). Column 23a is specially used to fill in the abnormal transfer of VAT deduction vouchers, and column 23b is used to fill in the content of the original column 23.

The third is to add the "Appendix Information to the Value-Added Tax and Additional Taxes Declaration Form (5)" (Additional Taxes and Fees Status Table).

The changes related to the content of VAT declarations are mainly that when taxpayers handle tax declarations, they need to fill in the input tax amount that should be transferred out of abnormal VAT deduction vouchers in this period according to regulations. Column 23a of "Appendix to the Value-Added Tax and Additional Taxes Declaration Form (2)" (Details of Input Tax for the Current Period) is "Input Tax Transferred from Abnormal Vouchers". For cases where abnormal VAT deduction vouchers have been transferred out in the previous period, the abnormal vouchers have been released or the tax authorities have verified that the deduction is allowed to continue, and the taxpayer re-confirms the amount of input tax used for deduction, fill in a negative number in this column.

The content comes from China Tax News New Media, compiled and released by Shenzhen Kongwang.