How should a small-scale taxpayer fill in the tax return?

The statement of small-scale taxpayers should be filled in with information such as the quarterly period of the tax declaration; the small-scale taxpayer's business income and total profit; the tax rate of the tax; the amount of tax exemption; the amount of tax that has been prepaid; and the amount of tax that should be refunded and supplemented.

Legal Basis

Article 12 of the Provisional Regulations of the People's Republic of China on Value-added Tax (VAT)

The rate of VAT levied on small-sized taxpayers shall be 3%, unless otherwise provided by the State Council.

Article 15

The following items are exempted from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive medicines and paraphernalia;

(3) Antiquarian and antiquarian books;

(4) Imported instruments and equipments that are directly used for scientific research, scientific experiments and teaching;

(5) (v) imported materials and equipment provided by foreign governments and international organizations for free assistance;

(vi) items directly imported by organizations of disabled persons for the exclusive use of disabled persons;

(vii) items sold for their own use.

Except for the provisions of the preceding paragraph, the tax exemptions and reductions of value-added tax shall be prescribed by the State Council. No region or department may prescribe tax exemptions or reductions.

Article 16

Where a taxpayer engages in both tax-exempted and tax-reduced items, he shall account for the sales of the tax-exempted and tax-reduced items separately; if he fails to account for the sales separately, he shall not be exempted from or reduce the tax.