1, the general taxpayer of value-added tax shall fill in the column of "tax payable reduction" in column 23 of the VAT tax return (applicable to general taxpayer of value-added tax);

2. Small-scale taxpayers of value-added tax shall fill in the column "Tax payable in the current period is reduced" in the column 1 1 of the VAT tax return (applicable to small-scale taxpayers).

3. Generally, fill in the attached information in the VAT tax return first.

(a) the income, and then fill in the attached information of the VAT tax return.

(2) The number of copies, the amount and the tax amount of the special VAT invoices in line 35, and other relevant information attached to the VAT tax return.

(three) the information attached to the VAT tax return.

(4) Detailed list of calculation of tax burden of VAT reform, detailed list of input tax deduction structure in this period, and declaration form of additional taxes and fees.

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 general VAT taxpayers pay VAT at the rate of 6% in a simple way.

2, the "economic type" column in this table, according to the manufacturing industry, mining industry, electricity, gas, water supply and commerce.

3, this table "the output tax" in the relevant columns, fill in the following requirements:

(1) If the industrial enterprises in the Special Zone have general sales, land sales of real estate and duty-free sales, they should fill in the column separately. Except for the industrial enterprises in the Special Zone, other enterprises are not allowed to fill in the column of land sales of real estate, and all enterprises must declare if they have export goods.

If the real estate sales of tobacco, wine and mineral oil are halved, half of the sales will be credited to "general sales" and half to "real estate sales", and the sales tax will be calculated according to their applicable tax rates respectively.

(2) "Name of goods or taxable services" shall be filled in separately according to the classification caliber of statistical statements of State Taxation Administration of The People's Republic of China 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 can't be filled in, the VAT tax return can be filled in according to the summary name of different tax rates. For the summary declaration form, the list of "goods" filled out by the seller according to the classification caliber and different tax rates of the statistical report of State Taxation Administration of The People's Republic of China Accounting Association must be attached.

(3) The filling caliber of "taxable sales" is the taxable sales of value-added tax. 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 the "taxable sales".

(4) The "tax rate" shall be filled in according to the applicable tax rate of the goods or taxable services sold, and the goods taxed by the general taxpayer according to the simple method shall be filled in at the rate of 6%.

(5) Calculate the percentage of total sales by different sales types.

Baidu Encyclopedia-VAT tax return form