1. Major changes reported in the declaration form
(1) According to Announcement No.4 of State Taxation Administration of The People's Republic of China in 2020, taxpayers who apply the epidemic prevention and tax exemption policy should fill in the corresponding columns of the VAT Tax Declaration Form and the VAT Tax Reduction and Exemption Declaration Form when applying for VAT tax declaration.
(II) According to Announcement No.5 of State Taxation Administration of The People's Republic of China in 2020, when small-scale taxpayers apply for VAT declaration, they should fill in the VAT sales calculated at the reduced rate of 1% and the sales excluding tax (3% levy rate) in the corresponding columns of the VAT declaration form (applicable to small-scale taxpayers), and correspondingly reduce the VAT payable by 2% of the sales, and fill in the VAT declaration form.
2. Matters needing attention in filling in the declaration form
(1) Calculation of sales volume.
If the taxpayer applies for 3% sales, for example, the tax obligation occurs in1-February, then sales = sales including tax /( 1+3%).
If the taxpayer applies for 1% sales, for example, the tax obligation occurs in March, then the sales amount = sales amount including tax /( 1+ 1%).
(2) Taxpayer's tax-free sales collection.
In order to help taxpayers with differential tax to classify and summarize the declared data such as sales and deduction according to the collection rates of 3% and 1% respectively, a pop-up window was added to the online newspaper system. After the taxpayer fills in the report according to the prompt in the pop-up window, the system will automatically generate the total amount into the "sales excluding tax" in the eighth column of the attached materials.
(3) Select "Code and Name of Tax Exemption Nature".
Be sure to select "Tax Exemption Property Code and Name" accurately.
For the convenience of taxpayers, the online newspaper system has added the fuzzy search function of the keyword "tax exemption code and name". Taxpayers can quickly search for the latest tax-free property codes and names during the epidemic prevention and control period by entering keywords such as "epidemic situation" in the column of "code and name of tax-free property". For another example, if you enter "2020", you can quickly search out the fields containing "2020" in "Code and Name of Tax Exemption Nature".
(4) Declaration of duty-free sales.
Taxpayers who meet the policy of enjoying the monthly (or quarterly) sales of small-scale taxpayers less than 654.38+10,000 yuan (or 300,000 yuan) and meet the conditions of exemption from value-added tax for epidemic prevention and control, please fill in the sales in the column 10 of the main table of "tax-free sales of small and micro enterprises" (individual industrial and commercial households fill in the column 1 1 in the sales below the threshold).
Fill in the case and see more clearly.