List of VAT declaration forms for tax reduction or exemption:
Form description
(1) This form is filled in by general VAT taxpayers and small-scale taxpayers who enjoy preferential policies for VAT reduction and exemption.
Only small-scale VAT taxpayers who enjoy the VAT exemption policy with monthly sales of no more than 30,000 yuan (paying 90,000 yuan quarterly) or who have not reached the threshold need not fill in this form.
That is, when 12, 16, 16, 65438, 16, 65438, 65438, 65438, 65438.
(2) The filling of "tax payment time" and "taxpayer name" is the same as the main table of VAT tax return (hereinafter referred to as the main table).
(3) "1. tax reduction items" shall be filled in by taxpayers who enjoy preferential tax reduction (including tax reduction and exemption) according to tax laws, regulations and relevant state tax regulations in this period.
1, "code and name of tax reduction nature": fill in according to the code and name of tax reduction nature listed in the latest tax reduction nature and classification table issued by State Taxation Administration of The People's Republic of China. At the same time, there are multiple tax reduction items, which should be filled in separately.
2. 1 column "Opening Balance": fill in the "Closing Balance" of the tax payable reduction item in the previous period, which is the balance that should be deducted but not enough in the previous period.
3. Column 2 "Amount incurred in the current period": fill in the amount incurred in the current period, which is allowed to be deducted from the value-added tax according to regulations.
4. Column 3 "Tax amount to be deducted in current period": fill in the tax amount to be deducted in current period. This column is filled in according to the formula listed in the table.
5. Column 4 "Actual Tax Deducted in the Current Period": Fill in the actual VAT deducted in the current period. Each row in this column ≤ Column 3 corresponds to each row.
When the general taxpayer fills in, the number of "Total" columns in line 23 and line 65438 of the main table +0 = "Number of this month".
When a small-scale taxpayer fills in the form, the number of columns in line 65438 +0 = the tax payable in the current period minus the levy in line 16 of the main table.
6. Column 5 "Ending Balance": Fill in according to the formula listed in the table.
(4) "two. "Tax-free items" shall be filled in by the taxpayer according to the tax laws, regulations and the relevant tax provisions of the state, and the items exempted from value-added tax in this period. Small-scale taxpayers who only enjoy the VAT exemption policy for small and micro enterprises or have not reached the threshold need not fill in this column, that is, when there is no data in column 12 of the main form of small-scale taxpayers' return, there is no need to fill in this column.
1, "Code and name of tax-exempt nature": fill in according to the tax-exempt nature code and project name listed in the latest Tax-exempt Nature and Classification Table issued by State Taxation Administration of The People's Republic of China. If there are multiple tax-exempt items at the same time, they should be filled in separately.
2 in the "export tax exemption" column, fill in the taxpayer's sales amount exempted from value-added tax in this period according to the provisions of the tax law, but it does not include the sales amount exported by applying the tax exemption and refund method. Small-scale taxpayers do not fill in this column.
3. 1 column "sales of VAT tax-free items": fill in the sales of taxpayer tax-free items. If tax-free sales are allowed to deduct the price from the total price and other expenses obtained according to relevant regulations, the sales amount before deduction should be filled in.
When the general taxpayer fills in the form, the "total" in this column is equal to the "number of months" in the "general items" column in line 8 of the main table.
When small-scale taxpayers fill in, the "total" in this column is equal to "other tax-free sales" and "current period" in line 12 of the main table.
4. Column 2 "Actual deduction amount of tax-free sales deduction items in the current period": If tax-free sales are allowed to deduct the price from the total price and out-of-price expenses obtained in accordance with relevant regulations, the deduction amount shall be truthfully filled in; If there is no deduction, fill in "0" in this column.
5. Column 3 "Duty-free sales after deduction": Fill in according to the formula listed in the table.
6. Column 4 "Input tax amount corresponding to duty-free sales" refers to the input tax amount used for VAT duty-free items in this period. Small-scale taxpayers do not fill in this column, and general taxpayers fill in the following information:
(1). If the taxpayer concurrently engages in taxable and tax-free items, it shall be filled in according to the input tax amount corresponding to the tax-free sales in the current period;
(2) The taxpayer's current sales income is all tax-free items, and if he obtains the legal tax deduction certificate in the current period, he shall fill in the input tax indicated or calculated in the legal tax deduction certificate obtained in the current period;
(3) If the legal tax deduction certificate is not obtained in the current period, the taxpayer can calculate the input tax amount corresponding to the tax-exempt items according to the actual situation; If it is impossible to calculate, please fill in "0" in this column.
7. Column 5 "Tax Allowance": General taxpayers and small-scale taxpayers are calculated and filled in according to the following formula respectively, and the number of rows in this column should be greater than or equal to 0.
General taxpayer formula: column 5 "tax exemption" ≤ column 3 "tax-free sales after deduction "× applicable tax rate-column 4" input tax amount corresponding to tax-free sales ".
Calculation formula of small-scale taxpayers: column 5 "tax allowance" = column 3 "tax-free sales after deduction" × collection rate.
What information do taxpayers need to declare VAT?
In order to ensure the smooth implementation of the pilot work of changing business tax to value-added tax, according to the Notice of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the VAT Tax Declaration of the Pilot Work of Changing Business Tax to Value-added Tax in Eight Provinces and Cities (State Taxation Administration of The People's Republic of China Announcement No.43, No.2012), the relevant matters concerning the VAT tax declaration are hereby notified as follows:
(1) From the tax payment period of the pilot date, all VAT taxpayers shall file VAT tax returns and collect electronic information in accordance with the provisions of this announcement.
(2) Tax declaration materials
Tax declaration materials include tax declaration forms and their attachments and other tax declaration materials.
1, information of tax return and its attachments
(1) The tax return of the general taxpayer of value-added tax (hereinafter referred to as the general taxpayer) and its attached materials include:
(1) VAT return form (applicable to general VAT taxpayers);
(b) Information attached to the VAT tax return (i) (sales details of this period);
(3) information on the attached page of the VAT tax return (2) (details of the input tax in this period);
(4) information attached to the VAT tax return (3) (details of taxable service deduction items);
General taxpayers who provide taxable services of changing business tax to VAT and collect business tax according to relevant national business tax policies need to fill in Supplementary Information on VAT Tax Return (III). Other general taxpayers do not fill in supplementary information.
(5) Fixed assets input tax deduction table.
(2) The tax return of small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) and the attached materials include:
(1) VAT tax return (for small-scale VAT taxpayers);
(2) Information attached to the VAT tax return (applicable to small-scale VAT taxpayers).
Small-scale taxpayers providing taxable services of changing business tax to VAT and collecting business tax according to relevant national business tax policies need to fill in the VAT Declaration Form (applicable to small-scale VAT taxpayers) with attached materials.
How to fill in the declaration list of VAT reduction and exemption? Generally speaking, according to Mr. Bian Xiao's introduction on the VAT exemption declaration form, I believe everyone knows that small-scale taxpayer enterprises can be exempted from VAT if their monthly sales do not exceed 30,000 or their quarterly sales do not exceed 90,000. If you have any other questions about the information explained above, you are welcome to come to this website to communicate with the teacher.