Small-scale VAT taxpayers who enjoy the VAT exemption policy and have monthly sales of no more than 30,000 yuan (90,000 yuan paid quarterly) or have not reached the threshold need not fill in the List of VAT Reduction and Exemption Declaration.
That is to say, when there is no data in column 9 "Other tax-free sales", "Current amount" and column 13 "Decrease of tax payable in this period" of the main table of the small-scale taxpayer's VAT tax return for this period, it is unnecessary to fill in the list of VAT reduction and exemption, and all other situations need to be truthfully filled in.
Tax relief refers to the implementation of tax relief and exemption for taxpayers according to tax laws, regulations and relevant state tax regulations. According to the enterprise accounting "VAT payable list" calculation.
Extended data:
The following taxpayers, withholding agents and tax agents shall report tax payment, tax withholding and remitting, tax collection and remitting report and tax entrustment report to the competent tax authorities on time.
(1) Taxpayers who have gone through tax registration with the state tax authorities according to law.
Including:
1, the taxpayer whose income is taxable;
2. Taxpayers who enjoy tax reduction or exemption for all or part of products, projects or taxes;
3. Taxpayers whose current turnover has not reached the threshold or have no operating income;
4. Taxpayers who pay regular fixed tax;
5. Taxpayers who should pay enterprise income tax and other taxes to the national tax authorities.
(2) Taxpayers who do not need to apply for tax registration with the state tax authorities according to regulations, and taxpayers who should apply for tax registration but have not done so.
(3) Withholding agents and authorized agents determined by the state tax authorities.
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