After the end of the declaration period, the taxpayer's correction of the declaration form in the electronic tax bureau, whether it involves tax or not, is effective. If it is overpaid after the report is corrected, it can be kept or returned.

The floppy disk declaration will go to the tax hall to declare again, and the online declaration will let the tax officials delete the declaration records and declare again. If the national tax management is strict, you can explain to the special administrator that the declaration is wrong and let the special administrator explain it in the tax hall.

Extended data:

The relevant columns of "current output tax" in this form shall be filled in according to the following requirements:

(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".

Baidu Encyclopedia-VAT tax return form