2 2. 10/12854.37× 3% = 3385.63 in the column of "taxable services" in column10;
3. Automatically fill in columns 1 1, 12, 13 and 14.
Difference:
1. Different definitions: Taxable goods and services refer to taxpayers producing and selling goods and providing taxable services, for example, selling equipment and providing transportation.
Simple taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, forensic consulting services, and radio, film and television services.
2. Different scope: Taxable services refer to services whose income should be taxed according to law. Individuals or groups provide services to other individuals or institutions, and their income should be taxed according to law, that is, providing taxable services.
However, the services provided by individuals or collectives to others are not taxable services within the family or in other occasions where taxes are not required according to law. Compared with non-taxable services.
Extended information (1) VAT tax return (small-scale taxpayer) (required).
(2) Information attached to the VAT tax return (for small-scale taxpayers) (optional). This form is to be filled in by taxpayers who deduct sales services, but not by other small-scale taxpayers.
(3) List of VAT tax reduction and exemption declaration (optional). This form is used by general VAT taxpayers and small-scale VAT taxpayers. Small-scale VAT taxpayers who enjoy VAT reduction or exemption are required to fill in this form. The expenses incurred by small-scale VAT taxpayers, such as special equipment, technical maintenance and purchase of tax-controlled cash registers, also need to fill in this form. Only small-scale taxpayers who enjoy the VAT 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 this form.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 (20 16) Article 6 (2): Sales of goods, processing and repair services, sales services and intangible assets by small-scale VAT taxpayers shall be accounted for separately. Small-scale taxpayers of value-added tax sell goods and provide processing, repair and replacement services, with monthly sales of no more than 30,000 yuan (paying 90,000 yuan quarterly), and monthly sales of sales services and intangible assets of no more than 30,000 yuan (paying 90,000 yuan quarterly), from May 1, 2065438+February 365438+.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Relevant Matters Concerning Adjustment of VAT Tax Declaration