If you don't invoice, don't fill it out because this declaration form is only a value-added tax return (applicable to small-scale taxpayers), and personal income tax and main business tax are not filled out. 14 column should also be filled with 47.3, indicating that the value-added tax should be paid at 47.30 yuan in this period. This year's total should also be filled in.
Instructions for filling in the VAT tax return (applicable to 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.
Taxpayers who have taxable behavior with 3% levy rate and whose deduction items are consistent with the data in column 8 of the current VAT tax return (small-scale taxpayers).
Extended data:
1. This declaration form is applicable to general VAT taxpayers. VAT Class A enterprises use light green declaration forms, while Class B enterprises use beige declaration forms. This form is also used for goods that the general VAT taxpayer simply pays VAT at the rate of 6%.
2. The column of "economic type" in this table is divided by manufacturing, mining, electricity, gas, water supply and commerce.
3, this table "output tax" in the relevant columns, fill in the requirements are as follows:
(1) If the industrial enterprises in the Special Zone have general sales, real estate and land sales and duty-free sales, fill in the columns respectively. Except for industrial enterprises in the special zone, other enterprises are not allowed to fill in the column of real estate sales, and all enterprises must declare if they have exported goods.
If the real estate sales of tobacco, wine and mineral oil are halved, half of them will be included in "general sales" and half in "real estate sales", and the business tax will be calculated according to their applicable tax rates respectively.
(2) "Name of goods or taxable services" shall be filled in according to the classification of statistical statements of People's Republic of China (PRC) Municipal Planning Commission and different applicable tax rates.
For some enterprises with many varieties of production and operation, if the name of the goods in a declaration form cannot be filled in, you can fill in the VAT tax return form according to the summary name of different tax rates. The summary declaration form must be accompanied by a list of "goods" filled out by the seller according to the classification standards and different tax rates of State Taxation Administration of The People's Republic of China statistical statements of People's Republic of China (PRC) Accounting Institute.
(3) The reporting caliber of "taxable sales" is VAT taxable sales. If the enterprise's financial accounting does not make sales, the extra-price expenses that should be taxed according to the tax law should also be filled in as "taxable sales".
(4) The "tax rate" shall be filled in according to the applicable tax rate of goods sold or taxable services, and the goods taxed by ordinary taxpayers in a simple way shall be filled in at the tax rate of 6%.
(5) Calculate the percentage of different sales types in total sales.
Baidu Encyclopedia-VAT tax return form