What should small-scale taxpayers prepare to declare value-added tax at the business office? What should I mainly bring?
Small-scale taxpayers should prepare VAT returns and financial statements when they go to the business office to declare VAT. Mainly carry the electronic version of the declaration materials, and bring the tax registration certificate for the first declaration.
What information should be prepared for the VAT return of a small-scale taxpayer?
The VAT return for a small-scale taxpayer and its accompanying information include:
1 ."VAT Return Form (Applicable to Small-scale VAT Taxpayers)";
2. "VAT Return Form (Applicable to Small-scale VAT Taxpayers) Attached Information".
Small-scale taxpayers who provide taxable services in which business tax is replaced by value-added tax and levy business tax on the difference in accordance with relevant national business tax policies must fill in the "VAT Return Form" (applicable to small-scale value-added tax payment) Person) Attached Information".
Other small-scale taxpayers do not need to fill in this appendix. Issues with small-scale taxpayers’ VAT declarations
What does your IC card refer to? Go to the tax bureau to get two small-scale taxpayer declaration forms, fill in the tax-exclusive sales you issued on your behalf, fill in the tax into the tax payable for the current period, and then fill in the same number in the prepaid tax , and finally just fill in 0 in the actual tax payable column for this period. Remember to bring the official seal. Should small-scale taxpayers pay VAT or business tax?
You should pay sales tax. The reasons are as follows:
Both value-added tax and business tax have their own collection scope:
Value-added tax is imposed on the sale of goods (except real estate), imported goods and the provision of processing, repair and repair services.
The scope of business tax collection is: units that provide services specified in these regulations (hereinafter referred to as taxable services), transfer intangible assets or sell real estate within the territory of the People's Republic of China and the People's Republic of China Individuals who are taxpayers of business tax (hereinafter referred to as taxpayers) shall pay business tax in accordance with these regulations.
The details are as follows
1. Transportation industry: land transportation, water transportation, 3%
Air transportation, pipeline transportation,
Loading and unloading Transportation
2. Construction, installation, repair and decoration 3%
Decoration and other engineering operations
3. Finance and insurance industry 5% 4. Posts and telecommunications Communication industry 3% 5, culture and sports industry 3% 6, entertainment industry karaoke hall, dance hall, karaoke OK 5%-20%
Song and dance hall, music cafe, billiards,
Golf , bowling,
entertainment
7. Service industry agency industry, hotel industry, catering industry 5%
industry, tourism industry, warehousing industry,
Leasing industry, advertising industry and others
Service industry
8. Transfer of intangible assets Transfer of land use rights, patent rights, 5%
Non-patent Technology, trademark rights,
Copyright, goodwill
9. Sales of real estate, buildings and others 5%
Additional value added by small-scale taxpayers on land attachments What form should be filled out
Small-scale taxpayers also need to fill out the "Small-scale Enterprise Value-Added Tax Return Form" when filing a supplementary VAT return.
What forms should small-scale VAT taxpayers report for local tax?
Your basic information mentioned that you are a small-scale taxpayer and the tax bureau has approved the service industry 10, so The materials you need to declare include: value-added tax return (applicable to small-scale taxpayers), business tax return (applicable to service industries), business tax return details, and corporate income tax prepayment tax return (this form is filed on a quarterly basis ), withholding and payment of personal income tax returns.
Question 2: The taxable income of business tax is the amount of your invoice, and the tax rate is based on the tax rate approved by the tax bureau (i.e. 10). A service business tax return is also required.
Question 3: Zero declaration is required for VAT.
Question 4: The company’s balance sheet and income statement are also required. How do small-scale taxpayers of property management companies declare value-added tax and business tax?
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Property management companies should report service business income (including main business income and other business income) ) is the taxable object and tax calculation basis. Business tax and surcharges should be paid to the tax authorities. The business tax rate corresponding to property management is 5%, and urban construction tax and education surcharges should be paid based on the business tax; if the property management company’s business scope includes sales of goods according to Sales tax is declared and paid at a tax rate of 3.
Supplementary question: If the business scope of the property management company includes sales of goods and the value-added tax is declared and paid at a sales rate of 3, urban construction tax, education surcharges, etc. must also be accrued. How to declare a special VAT invoice issued by a small-scale taxpayer
The declaration of a special VAT invoice issued by a small-scale taxpayer is also in the VAT declaration system.
If you have issued a special value-added tax invoice, fill in the special invoice column 3. If you have issued a general invoice, fill in the general invoice column 3. If there is no invoiced income, fill in the non-invoiced income column. .
After filling in the form completely and correctly, you can make a formal declaration and deduct the money.
I hope my answer can help you. What invoices should small-scale VAT taxpayers receive?
1. Small-scale VAT taxpayers shall use a simple method to calculate the VAT payable based on the collection rate of 3.
2. Small-scale taxpayers can only issue ordinary invoices, so they can only apply for ordinary invoices from the tax authorities.
This is my answer! How to file VAT returns for small-scale taxpayers, and how to prepare quarterly and annual reports
Small-scale tax declarations for April, July, October, and January are relatively simple. If you don’t have a system, just make the report directly and then go to the tax bureau. Just take a template and fill it in with the information and submit it