General taxpayers declare during the levy period, and the specific process of declaration is as follows:

(1) Copy of tax returns: Taxpayers log in to the billing software to copy tax during the tax collection period, and upload the billing data of last month to the tax authorities through online newspaper copying or tax office newspaper copying.

(2) Tax declaration: Taxpayers log on to the online declaration software for online declaration. The online declaration was successful and the tax was withheld in real time through the tax unionpay network.

(3) Clearing and unlocking: After the declaration is successful, the taxpayer returns to the billing system to clear and unlock the tax-controlled equipment.

Tip: General taxpayers who do not have tax control equipment only need to make the second declaration operation, and do not need to make the first and third operations.

What information does the general taxpayer of value-added tax need to submit for tax declaration?

The materials to be submitted by the general taxpayer for VAT declaration are as follows:

Tip: Taxpayers who declare online do not need to submit paper materials to the tax authorities, but they need to keep the relevant materials for future reference. Taxpayers choose the materials that need to be declared and submitted according to their actual business operations, and affix the official seal on the statements.

How to fill in the VAT general taxpayer's declaration form and its attached information?

A:

The general taxpayer's declaration of value-added tax is complicated, among which the main table of value-added tax, output in Schedule 1, input in Schedule 2, deduction in Schedule 4, deduction of real estate in Schedule 5, deduction of fixed assets, and input structure table in this period are all required. Whether there is data or not, you should click to open the corresponding report to fill in and save it. The list of tax reduction and exemption declaration is optional; if it is not available, it can be left blank. The detailed list of analysis and calculation of tax burden of camp reform is only available in the online newspaper system of enterprises in four major industries after the camp reform in May 20 16, and it must be filled in, otherwise it cannot be uploaded if it fails the verification; The summary table of the calculation table of the approved deduction of input tax for agricultural products, the input-output method, the cost method, the direct sale of purchased agricultural products, and the purchase of agricultural products for production and operation are all tables only available in the online newspaper system of the approved deduction of agricultural products.

After the third phase of Golden Tax went online, the logical review of the declaration form was more strict. Please pay attention to the filling order.

(1) Note that the main VAT table is filled in last, and the corresponding output tax and input tax on the main table are from the attached table, which are automatically brought out and cannot be modified.

The data in row 15 of the main table is the tax refund exemption amount after being reviewed by the export tax refund department of the export tax refund system, and it is automatically brought out and cannot be modified. The tax amount that an enterprise can refund upon demand must be the tax amount calculated through the column of refund upon demand, so the declaration form must be filled in as required.

(2) Schedule 1 reflects the taxpayer's current output.

Some columns are open to taxpayers of pure goods and services; Some columns are open to taxpayers of pure services, real estate and intangible assets; The relevant banks that run taxpayers concurrently will be released. The data in columns 1 1 and 12 will be cross-checked with the differential taxation in Schedule 3. White list management is enabled for differential taxation. If it has not been submitted to the competent tax office, it will be impossible to fill in the differential taxation column.

(3) Schedule 2 is the input tax details of this period.

After the Golden Tax Phase III, if there is input tax in this period, the online newspaper will fill in the input amount and tax in the second column and bring it out to the bottom 35 lines of amount and tax, and there are 2+26=35 lines of data formula, which will be verified. The taxpayer who fills in the special payment form for customs import value-added tax truthfully will compare it with the data of the customs audit system when reporting and comparing.

Please note: VAT input invoices are certified and deducted in the current month, where the current month refers to the period.

The column of purchase invoice or sales invoice of agricultural products reflects the input of agricultural products of enterprises, and this column is gray. The data comes from the total number of the Calculation Table (Summary Table) for Approved Deduction of VAT Input Tax on Agricultural Products. It should be noted that when the tax amount of agricultural products is blank, Schedule 2 cannot be saved, and the gray items cannot be filled in manually. You need to click the "Fill Zero" button in the upper left corner to save.

The column of withholding tax payment voucher is controlled, and the unit that should not fill in this line will report an error when it is filled out and saved, and it will be displayed in red font. When the mouse is placed near the red font, a specific error prompt will appear.

The [tax amount] of the tax deduction voucher for purchasing and constructing real estate in the ninth column of Schedule II should be equal to the increase of the input tax amount of real estate in the second column of Appendix V (Calculation Table for Deduction of Real Estate by Stages). The allowable deductible input tax amount of real estate in the ninth column of Schedule II is brought out by the deductible input tax amount of real estate in the third column of Schedule V, so it is necessary to fill in Schedule V, Schedule 29 and/kl correctly first.

Data attached to the online VAT tax return (II) (details of input tax in this period) 14, 15, 16, 17, 18, 19, 20, 2/. Therefore, if there is VAT input tax transferred out before, but now it needs to be transferred in, please fill in other data correctly online first, and then bring the correct declaration form and schedule, tax certificate and taxpayer's ID card to the front desk of the tax service hall to modify the declaration after the declaration is successful.

Note: if it belongs to the rapid response mechanism of out-of-control VAT invoices, it should have the verification conclusion issued by the inspection bureau; In other cases, the Management Office shall issue the Risk Response Form.

(4) Schedule III Details of Deductions for Services, Real Estate and Intangible Assets.

This form cannot be filled in directly. Click on column 1 12 in Schedule 1 to deduct the actual deduction amount of the project in this period, and a filling box will pop up. Fill in the data in this box, and the relevant data will be taken to the corresponding rows in Schedule 3. If there is no difference tax, the taxpayer should not click on the 12 column, otherwise the filling box cannot be closed after opening, and only click on the upper left corner to exit this declaration form.

(5) Schedule IV Table of Tax Deduction

The actual tax deduction for the special equipment fee and technical maintenance fee of the VAT tax control system in this period should be reflected again in the reduction of tax payable in column 23 of the main table.

The actual tax credits and deductions for branches, construction services, sales of real estate and rental of real estate in this period should also be reflected again in the prepayment in column 28 of the main table.

Pay attention to the tax control equipment deduction, fill in Schedule 4, and fill in the tax reduction and exemption list.

(6) Schedule V Calculation Table of Real Estate Installment Deduction

For the real estate acquired after May 20 16 1 and accounted for as fixed assets in the accounting system, and the real estate construction in progress after May 20 16/0/,the input tax shall be deducted from the output tax in two years according to the relevant provisions of these Measures, with the deduction ratio of 60% in the first year and 60% in the second year.

Note that the increase monitoring of the fifth column of the real estate installment deduction calculation table "the real estate input tax to be deducted in this period" should be greater than or equal to zero, and negative numbers are not allowed to be filled in.

(7) Fixed assets (excluding real estate) input tax deduction table

Reflect the input deduction of fixed assets other than real estate.

(8) List of input tax deduction structure in this period

This form is required to accurately distinguish the input categories.

Column 1 "Tax Amount" in the Detailed List of Input Tax Amount Deducted in the Current Period = Attached Information (II) (column 12-column 10-column1/kloc-0

(9) List of VAT tax reduction and exemption declarations

This form is not required. If it is not involved, please don't click to enter. When taxpayers have tax reduction or exemption, they should fill in the List of Tax Reduction and Exemption Declarations. When filling in the tax reduction and exemption information, they need to click to select the major categories of tax reduction and exemption, then click to select the minor categories of tax reduction and exemption, and then fill in the data. Please fill in the detailed data of tax reduction and exemption according to the business facts. The monitoring conditions are: the tax exemption amount in the fifth column of tax-exempt items is greater than or equal to the input tax amount corresponding to the tax-free sales in the third column * 5%-the input tax amount corresponding to the tax-free sales in the fourth column and less than or equal to the tax-free sales after deduction * 17%- the input tax amount corresponding to the tax-free sales in the fourth column.

Note that some tax reduction or exemption items must be filed with the competent tax authorities before they can be filled in.

(10) List of Analysis and Calculation of Tax Burden of VAT Reform

Applicable to the four major industries to increase the business. Please fill in according to the corresponding VAT rate and business tax rate, and you can choose to fill in according to the code and name of taxable items brought out. Taxpayers who concurrently engage in the taxable activities of the four major industries of the current camp reform should fill in the Calculation List by item, that is, the branches of multiple taxable activities should fill in the corresponding "taxable item code and name" and related column data.

Taxpayers who have the same taxable behavior in the same period and apply different tax methods shall fill in the Calculation Schedule with the data of sales volume and difference deduction of different tax methods. Taxpayers can only fill in the fourth column "Actual Deducted Amount of Services, Real Estate and Intangible Assets Deduction Items in the Current Period" according to the actual deduction amount if they enjoy the VAT differential taxation policy and the difference deduction amount occurs.

Taxpayers who enjoy the difference deduction policy for taxable items in the current period according to the unified original business tax policy of the state can fill in the "amount incurred in the current period" in the ninth column of the corresponding line.

How to report the income of ordinary taxpayers?

A:

(1) If a general taxpayer issues a special VAT invoice (including a unified invoice for tax-controlled motor vehicle sales), it is necessary to fill in the corresponding invoicing income in the column 1 of Appendix 1 to the VAT tax return to the column 2 "Issuing a special VAT invoice".

(II) When issuing invoices other than special VAT invoices, ordinary taxpayers need to fill the corresponding invoicing income into the "Issuing Other Invoices" in columns 3 to 4 of Attached Information of VAT Tax Return (I).

(3) The non-invoiced income obtained by ordinary taxpayers shall be truthfully declared, and the corresponding income shall be filled in the "non-invoiced income" in columns 5 to 6 of Attached Information of VAT Tax Return.

Tip: Taxpayers' billing income and declared income in the current month are compared in one window, and VAT special ticket income and tax amount are compared. If the billing tax rate is wrong last month, the one-window comparison will not pass; If the income from ordinary invoices is less than the income from invoicing in the current month, the one-window comparison fails, and the taxpayer cannot clear the card by himself, so it needs to go to the front desk of the tax service office for manual operation.

Affected by the policy, some businesses, such as difference invoicing business, prepaid card business, sales of vehicles for test drive, and current negative invoices greater than positive invoices, will all make it impossible to clear the card by themselves. Please ask taxpayers to fill in the declaration form according to the system requirements first, and then take the correct declaration form and schedule, tax control equipment, tax certificates, tax officers' ID cards and other materials to the tax service hall to modify the declaration and clear the card.

How should ordinary taxpayers calculate the tax payable?

A:

According to the notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2016] No.36), the general taxpayer's taxable behavior is subject to the general taxation method. The taxable amount of the general taxation method refers to the balance after the current output tax is deducted from the current input tax.

Calculation formula of tax payable: tax payable = current output tax-current input tax.

When the current output tax amount is less than the current input tax amount, the insufficient part can be carried forward to the next period for further deduction.

Example 1: Enterprise A in a city is a general taxpayer of value-added tax, and the output tax is 100000 yuan from sales in May of 20 16, and the total tax amount of input invoices obtained and certified in that month is 60000 yuan. According to the calculation formula of tax payable, the tax payable of this taxpayer this month is 10-6=4.

Example 2: Enterprise B in a city is a general taxpayer of value-added tax. In May of October16, the output tax was 30,000 yuan, and the total tax amount of input invoices obtained and certified in that month was100,000 yuan. According to the calculation formula of tax payable, the taxpayer's output tax this month was less than the input tax, the tax payable this month was 0, and the declared tax allowance was 70,000 yuan.

How to deal with the tail difference of general taxpayers' online declaration?

A:

When taxpayers declare online, due to the rounding of the summary data of output tax, there will be errors between the output tax in Schedule 1 and the actual output tax copied by enterprises. If the error is within 1 yuan (including 1 yuan), taxpayers are allowed to declare normally. For the problem that the error caused by rounding is inconsistent with the actual data, the taxpayer can solve it by adjusting the corresponding output tax amount in column 1-8 of Appendix 1 of VAT tax return, but remember to modify the tax amount in column 14 after adjusting the previous column.

How to deal with problems in the data of the general taxpayer's online declaration system?

A:

When general taxpayers declare, they should pay attention to whether the data brought by the system is accurate. If it is found that the remaining data is not brought in or the opening data is not brought out, please first check whether the last declaration form is filled in correctly. If there is no problem, please ask the taxpayer to enter the online declaration software and click Download Report. If the report has been filled in before, the system will prompt: Do you want to initialize the VAT Tax Return report? The initialization will delete the report data you filled in! ",please click the Yes button, and then click the New Report button to fill in the declaration form again. Note: As the original data will be deleted during initialization, please keep the data in time.