Instructions for Filling in VAT Return (for Small-scale Taxpayers)
This table should be filled in separately for each item of "goods and services" and "services, real estate and intangible assets".
(1) The "taxable period" refers to the time when the taxpayer declares the VAT payable, and should be filled in the specific starting and ending years, months and days.
(2) "Taxpayer Identification Number" column, fill in the taxpayer's tax registration certificate number.
(c) "Taxpayer Name" column, fill in the full name of the taxpayer.
(4) Column 1 "Exclusive sales of value-added tax payable (3% levy rate)": fill in the exempted sales of goods and services sold and taxable acts occurring during the period, excluding exempted sales of taxable acts applying a 5% levy rate, sales of used fixed assets and sales of old goods, exempted sales, exempted sales and sales of tax-free goods. Tax-exclusive sales, tax-exempt sales, export tax-exempt sales, and checking and reimbursement sales.
Taxpayers who have taxable behaviors applying 3% levy rate and have deductions are consistent with the data in Column 8 of the Attached Information of VAT Return (for Small Taxpayers) for the current period.
(5) Column 2 "Sales of VAT special invoices issued by tax authorities excluding tax": fill in the total sales of VAT special invoices issued by tax authorities on behalf of taxpayers.
(F) Column 3 "Sales excluding tax of ordinary invoices issued by tax-control apparatus": fill in the sales excluding tax converted from the amount of ordinary invoices issued by tax-control apparatus for goods and services and taxable acts.
(7) Column 4 "VAT-exclusive sales (5% levy rate)": fill in the taxable behavior in the current period of tax-exclusive sales of 5% levy rate.
If the taxpayer has taxable behavior applying 5% levy rate and there are deductions, this column shall be filled in the tax-exclusive sales after deductions, which is the same as the data in column 16 of the "VAT Return (for small taxpayers)" of the current period.
(viii) Column 5 "Sales excluding tax of special VAT invoices issued by tax authorities": fill in the total sales of special VAT invoices issued by tax authorities.
(IX) Column 6 "Sales excluding tax of ordinary invoices issued by tax-control instruments": fill in the sales excluding tax converted from the amount of ordinary invoices issued by tax-control instruments in which taxable behavior occurs.
(J) column 7 "sales of used fixed assets excluding tax sales": fill in the sale of their own used fixed assets (excluding real estate, the same below) and sales of used goods excluding tax sales, sales = tax sales / (1 + 3%).
(k) column 8 "tax-controlled instruments issued by the ordinary invoices excluding tax sales": fill in the tax-controlled instruments issued by the sale of fixed assets used and the sale of old goods converted to the amount of ordinary invoices excluding tax sales.
(xii) Column 9 "Tax-exempt Sales": fill in the sales of goods and services exempted from value-added tax, the sales of taxable behavior, excluding the export tax-exempt sales.
Taxpayers with deductions for taxable acts shall fill in the sales before deductions.
(xiii) Column 10 "tax-free sales of small and micro-enterprises": fill in the tax-free sales in line with the policy of value-added tax exemption for small and micro-enterprises, excluding sales in line with other VAT exemption policy. Individual industrial and commercial households and other individuals shall not fill in this column.
(xiv) Column 11 "Sales not reaching the starting point": fill in the tax-exempted sales of individual industrial and commercial households and other individuals not reaching the starting point (including the policy of supporting VAT exemption for small and micro-enterprises), excluding the sales in compliance with other VAT exemption policies. This column is to be filled in by individual industrial and commercial households and other individuals.
(xv) Column 12 "Other tax-exempt sales": fill in the sales of VAT-exempt goods and services, taxable behavior sales, excluding tax-exempt sales in line with the policy of VAT exemption for small and micro-enterprises and tax-exempt sales that have not reached the starting point.
(xvi) Column 13 "Export tax-exempt sales": fill in the sales of goods and services exempted from value-added tax and taxable acts exempted from value-added tax.
Taxpayers whose taxable behavior has deductions should fill in the sales before deductions.
(xvii) Column 14 "Sales of ordinary invoices issued by tax-control instruments": fill in the sales of ordinary invoices issued by tax-control instruments for exporting VAT-exempted goods and services, and exporting VAT-exempted taxable acts.
(xviii) Column 15 "Taxable Amount for the Current Period": fill in the taxable amount for the current period calculated according to the levy rate.
(xix) Column 16 "Reduction of taxable amount for the current period": fill in the taxable amount of VAT reduced by the taxpayer for the current period in accordance with the provisions of the tax law. Including the VAT taxable amount can be fully offset in the VAT taxable amount of the VAT tax-control system special equipment costs and technical maintenance fees, can be offset in the VAT taxable amount of the purchase of tax-control cash registers of the VAT tax.
When the amount of tax reduction for the current period is less than or equal to the "tax payable for the current period" in column 15, the actual amount of tax reduction for the current period shall be filled in according to the actual amount of tax reduction for the current period; when the amount of tax reduction for the current period is more than the "tax payable for the current period" in column 15, the amount shall be filled in according to the column 15 for the current period; the part of tax reduction for the current period shall be carried forward to the next period for continuation of the offset. The part of the credit is carried forward to the next period for further credit.
(xx) Column 17 "Exemption Amount for the Current Period": fill in the taxpayer's VAT exemption amount for the current period, which is calculated according to Column 9 "Exempted Sales Amount" and the levy rate.
(xxi) Column 18 "Exemption Amount for Small and Micro Enterprises": fill in the VAT exemption amount in line with the policy of VAT exemption for small and micro enterprises, and the exemption amount is calculated according to "Exempted Sales Amount for Small and Micro Enterprises" and the levy rate in Column 10.
(xxii) Column 19 "Exemption Amount Not Meeting the Starting Point": fill in the VAT exemption amount of individual industrial and commercial enterprises and other individuals not meeting the starting point (including the policy of supporting VAT exemption for small and micro enterprises), and the exemption amount is calculated according to column 11 "Sales Amount Not Meeting the Starting Point" and the levy rate. " and the levy rate.
(xxiii) Column 21 "Advance Payment of Tax for the Current Period": fill in the amount of VAT paid in advance by the taxpayer for the current period, but excluding the amount of VAT paid by checking and making up.
Expanded Information
Declaration Information
In order to ensure the smooth implementation of the pilot work of changing business tax to value-added tax (VAT), according to the Circular of the State Administration of Taxation on Matters Relating to VAT Declaration for the Pilot Work of Changing Business Tax to Value-added Tax in Beijing and Other Eight Provinces and Municipalities (Announcement of the State Administration of Taxation No. 43 of 2012), matters relating to VAT declaration are stipulated.
(2) Information for Tax Declaration
The information for tax declaration includes tax return and its attached information and other information for tax declaration.
1. Tax Return Form and its Attached Information
(1) The tax return form and its attached information for general VAT payers (hereinafter referred to as general taxpayers) include:
(A) "VAT Return Form (Applicable to General VAT Taxpayers)";
(B) "Attached Information of VAT Return Form (I)" (details of sales in the current period);
(C) "VAT Return Form (Applicable to General VAT Payers)" (details of sales in the current period);
(C) Information (II) Attached to the VAT Return (Input Tax Details for the Current Period);
(D) Information (III) Attached to the VAT Return (Deduction Items for Taxable Services Details);
General taxpayers who provide taxable services for the change of business tax to VAT, and who are required to submit the "Business Tax Return (for general taxpayers)" in accordance with the provisions of the relevant state policies on business tax, are required to submit the "Business Tax Return (for general taxpayers)". If they provide business taxable services and collect business tax in accordance with the relevant business tax policy of the State, they are required to fill in the Attached Information (III) of VAT Return. Other general taxpayers are not required to fill in the attached information.
(E) Table of Fixed Assets Input Tax Credit.
(2) The tax return for small-scale taxpayers of value-added tax (hereinafter referred to as small-scale taxpayers) and its accompanying information
includes:
(A) "Value-added Tax Return (Applicable to Small-Scale Taxpayers of Value-added Tax)";
(B) "Attached Information of Value-added Tax Return (Applicable to Small-Scale Taxpayers of Value-added Tax)".
Small-scale taxpayers who provide taxable services for the conversion of business tax to value-added tax and levy business tax on the difference in accordance with the provisions of the relevant national business tax policy are required to fill in the Information Attached to Value-added Tax Return (Applicable to Small-scale Taxpayers for Value-added Tax).
Other small-scale taxpayers are not required to fill in the attached information.
(3) For details of the above tax return form and its accompanying information form and Instructions for Filling in the Form, please refer to General Administration Notice No. 43 of 2012).
2. Other Information for Tax Returns
(1) The stub coupons of the tax-controlled Uniform Invoice for Sale of Motor Vehicles and ordinary invoices that have been issued;
(2) the anti-counterfeit tax-controlled Specialized Invoice for Value-added Tax (VAT), Specialized Invoice for Transportation of Goods
Industry VAT, tax-controlled Uniform Invoice for Sale of Motor Vehicles, Uniform Invoice for Transportation of Goods on Roads and Inland Rivers, and the Uniform Invoice for Transportation of Goods on Roads and Inland Rivers, which are eligible for deduction and are declared to be deductible in the current period. Unified Invoice for Highway and Inland Waterway Goods Transportation Industry
's offsetting coupons;
(3) copies of customs import VAT special payment letters, ordinary invoices for the purchase of agricultural products,
and settlement documents for transportation expenses, which are eligible for offsetting and are declared for offsetting in the current period;
(4) tax general payment letters and their lists of the tax payment letters and their lists, which are eligible for offsetting and are declared for offsetting in the current period; and (5) the tax general payment letters and their lists of the tax payment letters and their lists, which are eligible for offsetting and are declared for offsetting. (5) the stub copy or report check copy of the issued agricultural products purchase vouchers;
(6) the legal vouchers of the taxable services deduction items and their lists;
(7) other information as prescribed by the competent tax authorities.
3, the tax return and its accompanying information is mandatory information, the number of copies of its paper information, the period of time by the municipal (local) state tax authorities to determine; tax return preparation information is required to be reported in the current period, how to report by the competent state tax authorities to determine.
4, the State Administration of Taxation stipulates that specific taxpayers (such as refined oil retailing enterprises, motor vehicle production and distribution enterprises, pilot enterprises of VAT input tax credit for agricultural products, enterprises operating waste materials, electric power enterprises, etc.) shall fill in the specific declaration information according to the current requirements, and make a separate announcement if there are any adjustments in the future.
Shanghai Municipal Taxation Bureau, State Administration of Taxation-VAT Return (for small-scale taxpayers)
Baidu Wikipedia-Value-added Tax Return