First, fill in the basic requirements.
1, target of report. The national tax survey information form (form 00), enterprise form (form 0 1 form) and goods and services form (form 02) should be filled in by VAT taxpayers or business tax taxpayers, but enterprises that apply for temporary tax registration certificates may not be included in the scope of investigation.
2. Source of data. Tables 0 1 and 02 are all derived from tax returns of various taxes in 20 14, corporate financial reports, income tax settlement statements, accounting accounts and other relevant materials audited by competent tax authorities, competent departments of enterprises and accounting firms.
3. Indicator range. An enterprise as a legal person shall fill in the relevant tax and fee indicators (line 2-27 1 of table 065438 and line 02 of table 02, the same below), financial indicators (line 272-427 of table 0/kloc-0, the same below) of the legal person; An unincorporated enterprise with independent accounting needs to fill in the relevant tax and fee indicators and financial indicators of the enterprise; Non-independent accounting unincorporated enterprises only need to fill in the relevant tax and fee indicators of the enterprise, and do not fill in financial indicators.
4. Fill in the requirements. 00 table and 0 1 table should be filled in line by line, 02 table should be filled in line by line (that is, goods or services should be divided), and items without data should be filled in with "0" without leaving blank lines. Among indicators, for indicators marked by relational expressions, the relevant data should meet the requirements of relational expressions; For indicators with no specified relationship, the logical relationship between related data is required to be correct. Special circumstances can not meet the relationship, you must fill in the audit instructions.
II. Explanation of 20 16 annual tax adjustment 0 1 table (enterprise table).
2. The sales of general items this year are taxed at the applicable tax rate (F2).
Refers to the domestic sales of general goods, labor services and taxable services, which belong to the scope of VAT collection and the output tax is calculated, excluding VAT sales. It can be filled in according to the cumulative number of sales columns of general goods, services and taxable services in the annual VAT summary tax return audited and confirmed by the competent tax authorities, excluding sales on demand in line 5, taxpayers who change business tax to VAT and taxable services with deductible items, and this column should be filled in with tax-free sales before deduction.
3. The general items of this year are sold according to the simple taxation method (F3).
Refers to the sales of goods, services and taxable services that are subject to the simple method of VAT collection by enterprises in China, which can be filled in the column of "Sales of Goods Taxed by Simple Method" in the annual summary VAT declaration form audited and confirmed by the competent tax authorities, or by small-scale taxpayers.
4. Duty-free sales this year (F4)
Refers to the sales of goods and services directly exempted from value-added tax by enterprises in China according to the national tax policy, which can be filled in the column of "sales of goods or services exempted from value-added tax" in the annual (determined according to the tax payment time, the same below) summary tax return of the competent tax authorities, according to the cumulative number of this year.
5. Sales of goods, services and taxable services that can claim tax refund this year (F5)
Refers to the sales of goods, services and taxable services sold by enterprises in China that can be refunded on demand according to the provisions of the national tax policy, which can be filled in the column of "sales on demand" in the annual summary of the VAT tax return audited and confirmed by the competent tax authorities according to the cumulative number of this year.
6. Actual deduction amount of taxable service deduction items this year (F6)
Refers to the amount actually deducted from the total price of taxable services and out-of-price expenses obtained by pilot enterprises that implement differential taxation.
7. Output tax this year (7 = 8+9+10+11) (F7)
Calculated and filled in according to the formula listed in this table, if the taxable services of the pilot enterprises with business tax changed to value-added tax have deductible items, the output tax after deduction should be filled in.
8, in which: 1. The applicable tax rate is 17% output tax (F8).
Fill in according to the total data in the column of "Output" and the column of "Applicable Tax Rate" 17% tax amount in the annual summary of the VAT tax return approved by the competent tax authorities. This item does not include the total output tax of sales returns, allowances and discounts at the applicable tax rate of 17%.
9.2. The output tax rate is 13% (F9)
According to the total number of data in the column of "output" and the column of "tax amount" of "applicable tax rate" 13% in the annual summary VAT tax return approved by the competent tax authorities. This item does not include the total output tax of sales returns, allowances and discounts at the applicable tax rate of 13%.
10, 3. The output tax rate is 1 1% (F 10).
Fill in only for pilot taxpayers who change business tax to VAT. According to the total number of data in the column of "output" and the column of "tax amount" of "applicable tax rate" 1 1% in the annual summary of the VAT tax return approved by the competent tax authorities. This item does not include the total output tax of sales returns, allowances and discounts at the applicable tax rate of 1 1%.
1 1, 4.6% output tax (F 1 1).
Fill in only for pilot taxpayers who change business tax to VAT. Fill in according to the total number of data in each row of the "output" column and "tax amount" column in the annual summary of the VAT tax return audited and confirmed by the competent tax authorities. This item does not include the total output tax of sales returns, discounts and allowances subject to the 6% tax rate.
12, this year's input tax (12 >; = 13+ 17+20+2 1+22)(f 12)
Refers to the input tax deducted by the taxpayer in this period. According to the total number of "input tax" column in the annual summary tax return of value-added tax verified and confirmed by the competent tax authorities.
13, where: 1. Input tax, the tax rate is 17% (F 13).
General taxpayers fill in the "input" column of the VAT tax return confirmed by the competent tax authorities, and the annual total of the "current amount" indicator with the tax rate of 17% is applicable.
14, in which: input tax for purchasing domestic equipment (F 14)
Refers to the value-added tax indicated on the special VAT invoice obtained by the taxpayer when purchasing equipment in China that year, which is filled in according to the accumulated amount at the end of the year.
15. The input tax deducted at the rate of 17% is applicable to the customs duty payment voucher (F 15).
Take the special VAT payment book collected by the customs at the import link as the deduction voucher, and fill in the annual cumulative amount of input tax at the tax rate of 17%, and the data should be less than or equal to the fifth column of information 2 attached to the VAT tax return.
16, in which: input tax on imported machinery and equipment (F 16)
Refers to the import value-added tax paid by the taxpayer to the competent customs when importing equipment in that year, which is filled in according to the special payment book for value-added tax collected by the import customs and the scale of imported equipment.
17, 2. 13% tax rate or deduction rate of input tax (F 17).
General taxpayers should fill in the column of "input tax amount in the current period" in the VAT tax return confirmed by the competent tax authorities, with the annual cumulative number of "amount incurred in the current period", and the tax rate is 13%.
18, in which: the customs payment receipt is applicable to the input tax deducted at the rate of 13% (F 18).
Take the special VAT payment book collected by the customs at the import link as the deduction voucher, and fill in the annual cumulative amount of input tax at the tax rate of 13%, and the data should be less than or equal to the fifth column of information 2 attached to the VAT tax return.
19, agricultural product purchase voucher is deducted from input tax (F 19)
With agricultural product purchase invoices and ordinary invoices as deduction vouchers, fill in the annual cumulative input tax at the rate of 13%, and the data should be less than or equal to column 6 of information 2 attached to the VAT tax return.
20.3. The input tax rate is 1 1% (F20).
According to the "Input" column of the VAT tax return confirmed by the competent tax authorities, fill in the annual total of the "Current Amount" indicator with the tax rate of 1 1%.
2 1, 4.6% input tax (F2 1)
Fill in the column according to the annual total number of the "current amount" indicator with the tax rate of 6% in the "input" column of the VAT tax return confirmed by the competent tax authorities.
22.5. Input tax of 5%, 3% and reduced by 1.5% shall apply (F22).
According to the "input" column of the VAT declaration form confirmed by the competent tax authorities, fill in the annual total of 5% and 3% collection rates and the "current number" index of reducing VAT 1.5%.
23. Transfer amount of input tax this year (F23)
According to the sum of the data in the column of "Current Input Tax Amount" of the VAT tax return summarized by the enterprise throughout the year (that is, duty-free goods, non-taxable items, abnormal losses, goods taxed by simple method, goods exempted from tax, others).
24. Initial VAT Allowance (F24)
Refers to the input tax that has not been deducted at the end of last year. It should be filled in according to the indicator "months" in the "tax calculation" column of the VAT tax return with the tax payment period of 1 month this year, and the taxpayer with tax allowance should be filled in according to the indicator "months"+"current year" in the "tax calculation" column of the VAT tax return with the tax payment period of 1 month this year.
25. Total tax deductible this year (manufacturer = 12-23+24-55) or (foreign trade enterprise = 12-23+24)(F25).
The formula of production enterprises is 25= 12-23+24-54, and that of foreign trade enterprises is 25= 12-23+24.
26. Use the remaining tax at the end of the period to offset the tax owed (F26)
Refers to the unpaid value-added tax and tax late fees deducted by the tax authorities at or above the county level according to the provisions of Guo Shui Fa [2004] 1 12, and should be filled in according to the actual approval number of the tax authorities.
27. Tax amount actually deducted this year (F27)
Fill in the total number of columns of "tax calculation" and "actual tax deduction" in the VAT tax return. This item includes the value-added tax actually deducted at the beginning of this period, but does not include the tax refund amount for export duty-free goods.
28. Taxable amount calculated by simple taxation method this year (F28)
It reflects the value-added tax payable by ordinary taxpayers and the tax payable by small-scale taxpayers according to the collection rate in this period, but does not include the tax payable by tax inspection calculated according to the simple tax method.
29. Reduction of tax payable this year (F29)
Refers to the goods sold by taxpayers, the value-added tax is reduced by 2% according to the value-added tax payable in the current year, and the special equipment cost and technical maintenance cost of the value-added tax control system can be fully deducted from the value-added tax payable in accordance with the regulations. Can be filled in according to the accumulated tax payable in the VAT tax return.
30. Total tax payable this year (30=7-27+28-29)(F30)
Calculate and fill in according to the formula listed in this table.
3 1, VAT payable this year (F3 1)
Filling in according to the requirements of the tax return means that taxpayers in the current period accept tax inspection and pay value-added tax in cash or bank settlement after deducting the tax allowance in the previous period.
32. Construction services, real estate leasing and real estate sales should be paid in advance at the tax rates of 2%, 3% and 5%.
Fill in the output tax (in advance) at the tax rates of 2%, 3% and 5%. The corresponding caliber is line 6 of column 4 of the VAT prepayment declaration form.
33. Unpaid VAT at the beginning of the year (F33)
Refers to the unpaid value-added tax payable by the enterprise at the beginning of the year. Should be in accordance with the "tax payable? Unpaid value-added tax "detailed account credit balance at the beginning of this year, if" tax payable? If the unpaid VAT detailed account is the debit balance, it will be reflected in this item with a "-".
34. Among them: overdue value-added tax at the beginning of the year (F34)
Refers to the value-added tax amount of the previous year that the enterprise did not pay (including deferred payment) at the beginning of the year. It should be filled in according to the index data in the "Tax" column of the VAT tax return with the tax period of 1 month in the current year approved by the competent tax authorities.
35. VAT paid this year (35=36+39)(F35)
Refers to the value-added tax actually paid in cash or bank during the period from June 65438+1 October1February 3/February 3/February, including the tax owed in previous years, the tax overpaid this year and the tax paid in cash or bank in June 65438+1October that year. It also includes the tax actually paid in cash or bank settlement and the tax withheld and remitted this year, excluding the tax declared and paid in June 5438+the following year 10, which belongs to the previous year, and is calculated and filled in according to the formula listed in this table.
36, in which: 1. Pay value-added tax on the spot this year (F36)
Refers to the value-added tax actually paid by cash or bank in the county (city) where the institution is located from 65438+ 10 to 65438+February 3 1, including the tax owed in the previous year, the tax overpaid in this year and the tax paid in cash or bank in the previous year, which belongs to the previous year. It also includes the tax actually paid by cash or bank settlement and the tax withheld and remitted this year, so as to check and supplement the value-added tax of the previous year and this year, excluding the tax declared and paid in June 5438+the following year 10, which belongs to the value-added tax of this year, and can be calculated according to "tax payable?" The column "VAT payable" and "Taxes payable-VAT unpaid" can be analyzed and filled in, or it can be filled in according to the summary analysis of the VAT payment book stamped with the bank receipt in this period.
37, of which: (1) The outstanding value-added tax of the previous year was settled this year (F37).
Refers to the value-added tax paid by taxpayers in cash or bank settlement when clearing the value-added tax owed in previous years. It should be analyzed and filled out according to the VAT payment book stamped with the bank receipt in this period.
38.(2) VAT has been checked and supplemented this year (F38)
Refers to the value-added tax paid by the taxpayer in cash or bank settlement according to the payment certificate issued by the supplementary investigation. It should be analyzed and filled out according to the VAT payment book stamped with the bank receipt in this period.
39.2. Value-added tax paid in different places this year (F39)
Refers to the value-added tax actually paid by cash or bank settlement in the county (city) where the institution is located from June 65438+1 October/February of that year, including taxes owed in previous years, taxes overpaid this year and taxes paid by cash or bank settlement in June 65438+1 October of that year. It also includes the tax actually paid by cash or bank settlement and the tax withheld and remitted this year, so as to check and supplement the value-added tax of the previous year and this year, excluding the tax declared and paid in June 5438+the following year 10, which belongs to the value-added tax of this year, and can be calculated according to "tax payable?" The column "VAT payable" and "Taxes payable-VAT unpaid" can be analyzed and filled in, or it can be filled in according to the summary analysis of the VAT payment book stamped with the bank receipt in this period.
40. Outstanding VAT at the end of the year (40=33+30+3 1-35-26)(F40)
Reflecting the unpaid value-added tax at the end of the year refers to the unpaid value-added tax payable by taxpayers at the end of the year. Calculate and fill in according to the formula listed in this table.
4 1, in which: year-end value-added tax is overdue (F4 1)
Refers to the amount of value-added tax owed by the enterprise at the end of the year, including the amount owed in previous years. It should be filled in according to the index data in the column of "Tax Calculation" of the VAT tax return with the tax payment period of 65438+ February of that year, and verified and confirmed by the competent tax authorities.
42. Check and supplement VAT this year to offset the remaining tax (F42)
Refers to the tax paid by the taxpayer in the current period, and the tax deducted according to the regulations. Should be filled in according to the tax inspection decision and relevant accounting analysis.
43. Input tax retained at the end of the year (43=25-26-27-42)(F43)
Refers to the balance of input tax payable by taxpayers at the end of the year. Calculate and fill in according to the formula listed in this table.
44. The value-added tax on domestic goods received this year shall be levied and refunded first, as well as the value-added tax on goods and taxable services (F44).
Refers to the value-added tax actually collected by taxpayers for domestic goods or services in the current year according to the policy of first collecting and then returning.
45. Sales of export commodities this year (F45)
Refers to the export goods sales declared and financially sold by export enterprises during the period from 65438+ 10 to 65438+February. Including the sale of all export goods to which the export tax refund (exemption) policy is applicable and not applicable.
46. Among them: sales of goods with tax refund (exemption) this year (F46)
Refers to the sales of export goods for which the export tax refund (exemption) policy is applicable during February 1 to 1 of that year. Specifically: general VAT taxpayers and foreign trade enterprises that implement the method of "exemption, deduction and refund" sell export goods; The production enterprises of general VAT taxpayers export and sell goods by means of "exemption, credit and refund"; And other duty-free export goods.
47. Among them, the sales volume of export goods declared tax refund (exemption) this year (F47)
Refers to the export tax refund (exemption) policy applicable to production enterprises, foreign trade enterprises and other export enterprises that implemented tax exemption measures and carried out financial sales (exemption) tax during the period from 65438+ 10/to 65438+February 3 1 in that year.
48. Sales of export services this year (F48)
Refers to the export labor service sales declared and financially sold by export enterprises during February 1 to 1 of that year. Including the sales of all export services that are applicable or not applicable to the export tax refund (exemption) policy.
49. Among them: export tax refund (exemption) sales of export services this year (F49)
Refers to the export labor service sales that enterprises enjoy the export tax refund (exemption) policy during the period from 1 October 1 day to February1day and make financial sales (including incomplete documents). Specifically: the general taxpayer of value-added tax and foreign trade enterprises sell export services in the form of "exemption, deduction and refund"; The production enterprises of general taxpayers of value-added tax export labor services in the form of "exemption, credit and refund"; And sales of other duty-free export services.
50. Among them: sales of export labor services for which tax refund (exemption) is declared this year (F50).
Refers to the export tax refund (exemption) policy applicable to production enterprises, foreign trade enterprises and other export enterprises that implemented tax exemption measures and carried out financial sales (exemption) tax during the period from 65438+ 10/to 65438+February 3 1 in that year.
5 1, export labor service sales this year (F5 1)
Refers to the export service sales declared and financially sold by export enterprises during the period from 65438+ 10 to 65438+2. Including the sales of all export services that are applicable or not applicable to the export tax refund (exemption) policy.