Measures for the General Tax Declaration of Value-added Tax These Measures are formulated in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its implementing rules, the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax and the Measures of People's Republic of China (PRC) Municipality on the Administration of Invoices.
1. All general VAT taxpayers (hereinafter referred to as taxpayers) shall file tax returns in accordance with these Measures.
Two, taxpayers must implement electronic information collection for tax declaration. Taxpayers who use the anti-counterfeiting tax control system to issue special invoices for value-added tax must make tax returns after successfully copying the tax returns.
Third, the tax declaration materials
(1) required information
1. VAT tax return (applicable to general VAT taxpayers) and its attached materials (table 1), (table 2), (table 3) and (table 4);
2. Taxpayers who use the anti-counterfeiting tax control system must submit IC cards that record the current tax information (taxpayers with detailed data backed up on floppy disks must also submit backup data floppy disks), special VAT invoice stub and special VAT invoice deduction;
3. Balance sheet and income statement;
4 "Detailed List of Purchase, Sale and Deposit of Refined Oil" (to be filled out by taxpayers with retail business of refined oil);
5. Other materials required by the competent tax authorities.
Taxpayers who collect electronic information for tax returns shall submit the paper VAT Tax Return (General Taxpayer) (main table and attached table) in addition to the electronic data of the above required information to the competent tax authorities.
(2) Information for future reference
1. Stubs of special VAT invoices and ordinary invoices that have been issued;
2. Deduction of special VAT invoices that meet the deduction conditions and declare deduction in this period;
3. Copies of customs duty payment vouchers for imported goods, transport invoice, general invoices for purchasing agricultural products and general invoices for purchasing waste materials;
4. Stubs of purchase vouchers or reports for verification;
5. Stub copy of tax withholding certificate;
6. Other reference materials specified by the competent tax authorities.
Whether reference materials need to be submitted in this issue is determined by the provincial state taxation bureaus.