Which enterprises need to fill in the VAT exemption list?
General VAT taxpayers and small-scale taxpayers who enjoy the preferential policies of VAT tax reduction and exemption (including tax reduction and exemption, that is, they do not need to fill in the VAT tax declaration). However, small-scale taxpayers who only enjoy the value-added tax exemption policy with monthly sales not exceeding 30,000 yuan (paying 90,000 yuan quarterly) or who have not reached the threshold need not fill in the detailed list.
How should I fill in the VAT exemption list?
1. "Tax Time" and "Taxpayer Name" are filled in the same way as the main table of VAT tax return (hereinafter referred to as the main table).
2." 1. Tax reduction items "shall be filled in by taxpayers who enjoy the preferential treatment of value-added tax reduction and exemption (including tax reduction and tax reduction) according to tax laws, regulations and relevant state tax regulations.
(1) "Tax Reduction Nature Code and Name": Fill in according to the tax reduction nature code and project name listed in the latest Tax Reduction Nature and Classification Table issued by State Taxation Administration of The People's Republic of China. If there are multiple restoration projects at the same time, they 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 "Current amount": fill in the current amount that is allowed to deduct the payable 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 from VAT in current period. This column is filled in according to the formula listed in the table.
(V) Column 4 "Actual tax deduction in current period": Fill in the actual tax deduction of value-added tax in current period. Each row in this column ≤ the third column corresponds to each row.
When the general taxpayer fills in the form, the total number of columns in line 65438 +0 = the number of columns in line 23 of the main table this month, general goods, services and taxable services-attached information (4) The actual tax deduction in line 2 of this period.
When a small-scale taxpayer fills in the form, the total number of columns in 65438 rows +0 = the tax payable in the current period minus the amount levied in the main table 13.
(VI) Column 5 "Ending Balance": Fill in the column according to the formula listed in the table.
Three. "two. The "tax-exempt items" shall be filled in by taxpayers exempted from value-added tax in accordance with tax laws, regulations and relevant state tax regulations. 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 9 "Other tax-free sales" and "Current period" of the main table of small-scale taxpayers' declaration form, 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. At the same time, there are multiple tax-free items, which should be filled in separately.
(2) "Export tax exemption" refers to the sales of taxpayers exempted from value-added tax in accordance with the provisions of the tax law in this period, but does not include the sales 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 in accordance with relevant regulations, the sales amount before deduction shall be filled in.
When the general taxpayer fills in, the "total" in this column is equal to the "number of months" in the column of "general goods, services and taxable services" in line 8 of the main table.
When small-scale taxpayers fill in this column, the "total" is equal to the "other tax-free sales" and "current period" in line 9 of the main table.
(4) Column 2 "Actual deduction amount of tax-free sales deduction project in the current period": If tax-free sales are allowed to deduct the price from the total price and out-of-price expenses obtained according to relevant regulations, the deduction amount shall be truthfully filled in; If there is no deduction, fill in "0" in this column.
(5) Column 3 "Tax-free sales after deduction": Fill in according to the formula listed in the table.
(VI) Column 4 "Input tax amount corresponding to duty-free sales": 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. Taxpayers' current sales revenues are tax-free items, and if they have obtained the current legal tax deduction certificate, they should fill in the input tax indicated or calculated in the current legal tax deduction certificate;
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.
Frequently asked questions in the declaration list of vat reduction and exemption
1. The fixed assets sold and used by ordinary taxpayers are subject to the simple tax calculation method. Is it necessary to fill in the VAT tax reduction and exemption declaration list?
You need to fill out this form. Select 1. Tax reduction project "as the project type, and" 0129924 Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on Degenerate VAT Collection Rate Policy "No.57 as the tax reduction nature code and name.
2. How to fill in the "tax exemption amount" in the fifth column of the tax exemption item in the VAT tax reduction and exemption declaration list?
Answer: 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.
3. Q: When the anti-counterfeiting tax control equipment deducts taxes, should I fill in the "Declaration List of VAT Reduction and Exemption"? When you declare, you will be prompted to put on record. Do you need to file a case?
Answer: If the expenses and maintenance fees of special equipment for anti-counterfeiting and tax control are deducted from taxes, a list of VAT reduction and exemption shall be filled in. The code of this project is 0 1 1299 14. This exemption does not need to be filed.
4. Q: Do export enterprises need to fill in the declaration list of VAT reduction and exemption?
Answer: All enterprises with export duty-free business must fill in the list of VAT reduction and exemption, that is, all those with data in line 8 of the main table must be filled in, and those with tax exemption and refund need not be filled in. In other words, foreign trade enterprises generally need to fill in this form, while production enterprises only need to fill in this form when the export tax exemption policy is applicable.
5. Q: Do I need to fill out the List of VAT Tax Reduction and Exemption if I can enjoy the refund on demand?
A: You don't need to fill in the form, just fill in the tax reduction items and tax exemption items.
6. Q: If an enterprise has more than one tax reduction or exemption item, how to fill it in?
A: Multiple relief items need to be filled out one by one.
7. Do I need to fill out this form to enjoy the VAT concession for small and micro enterprises?
A: Small-scale VAT taxpayers whose monthly sales do not exceed 30,000 yuan (including 30,000 yuan) or whose quarterly sales do not exceed 90,000 yuan and the tax payment period is 1 quarter are exempt from VAT, and there is no need to fill in the declaration list of tax reduction or exemption.
8. Taxpayers who sell self-produced agricultural products, contraceptives and utensils enjoy tax-free concessions. Which is better, the tax-free property code or the name?
A: You need to fill in the VAT exemption list. The selected project type is "tax-free project", and the code and name of the tax-free property are "01kloc-0/29999 Other".