Small-scale taxpayers are relative to ordinary taxpayers, and their main feature is that their annual operating income does not exceed 5 million yuan and they can enjoy preferential policies. To fill in the small-scale VAT return in 2023, you first need to confirm whether you belong to the scope of small-scale taxpayers. After confirmation, you need to verify the turnover, taxable items and other information, and fill in the relevant forms according to the actual situation. In the process of filling in, you need to pay attention to the following points: 1 Abide by laws and regulations. Filling in the form needs to comply with the value-added tax law and other relevant laws and regulations to ensure that the content is true, accurate and legal. 2. Pay attention to details. You need to pay attention to some details when filling in the form, such as distinguishing between tax-included and tax-excluded amounts when filling in the amount, and filling in the prescribed format when filling in the date. 3. Consult relevant institutions. If you have any questions about filling in the form, you can ask the local tax authorities or relevant professionals for help. It should be noted that due to sensitive issues such as tax policy, the process of filling in the form needs to be very cautious to avoid unnecessary fines or legal risks caused by wrong filling.
What if I make a mistake? If there is an error, it needs to be corrected in time. If it is an unconscious small mistake, it can be corrected next time; If serious mistakes are found, they should be reported to the tax authorities in time and corrected actively. If the tax authorities find problems that require correction, they should also actively cooperate to avoid unnecessary legal risks or fines caused by refusing to correct them.
Filling in the small-scale VAT declaration form in 2023 is a very important task, which requires careful verification of information, compliance with laws and regulations, attention to details, and timely seeking help from relevant institutions when encountering problems. Only in this way can we ensure the truthfulness, accuracy and legality of the content and avoid unnecessary legal risks and fines.
Legal basis:
Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.