1. This form is filled in by general VAT taxpayers and small-scale taxpayers who enjoy preferential policies for VAT reduction and exemption.
Two, "tax time" and "taxpayer name" are 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 the preferential treatment of value-added tax reduction (including tax reduction and exemption) 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. At the same time, there are multiple reduction projects, 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 "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 the current period": fill in the tax amount to be deducted in the 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. Four, "two, tax exemption items" by the current tax laws, regulations and relevant state tax provisions exempt from value-added tax taxpayers to fill in. 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.