What is a Sales Tax Return?

The general VAT taxpayer of the VAT tax return must attach Monthly Statement of Invoice Receipt and Deposit, VAT (Special / General) Invoice Use Schedule, Purchase Voucher / Transport Invoice) Deduction Details and other three schedules.

VAT tax return

For guarantee

The main contents of the new declaration method are to adjust the content of the main form. 1. Redesign, adjust or add the schedule to realize the relevant policies of the camp reform and increase.

Policy without affecting local income.

2. Directly divide the taxable amount according to the ratio of the output tax of goods and services to taxable services, thereby indirectly dividing the current period.

The method of reimbursing the tax amount can realize the need for the tax collection of the department in charge and the separate storage of the tax.

3. The content of the adjustment fully meets the actual needs of the business reform and increase business declaration.

4. All VAT taxpayers in the pilot areas will file tax returns in accordance with the new VAT tax return reporting method.

5. The tax reporting system will no longer be implemented for filling in the relevant columns of Schedules 1 and 2. The data of the authentication information system will be imported directly.

The report must be completed by the enterprise itself.

Instructions for completing the "VAT tax return" and its three schedules

1. The logical relationship between the "VAT tax return" and the three schedules.

1. The total value of "output tax for the current period" in the "VAT tax return" is equal to "the total value of the output tax of the special invoice, the total value of the output tax of the ordinary invoice, The sum of the tax amount for goods that are not invoiced or taxable.

2. The total value of the "input tax for the current period" in the "VAT tax return" is equal to the total input tax amount for the special invoice and the input tax amount for the purchase certificate in the "(Special Invoice / Voucher for Purchase / Transport Invoice) Deduction Details" The sum of the total and the total input tax amount of the transport invoice.

3. In the "Invoice Collection Monthly Report", the special invoices in the "Sales" column and "Tax Amount" of the "Issued This Period" items should be equal to the "Sales" column, " Total in the Tax Amount column. The small count of ordinary invoices in the "Sales" column of the "issued in the current period" item in the "Invoice Collection Monthly Report" should be equal to "

2. This declaration form applies to

Fill in the requirements

4. The relevant columns in the "this issue" of this form should be filled in as follows:

(1) The column of "amount incurred in the current period" shall be based on the special VAT invoices obtained from the purchase of goods or taxable services and

6. Fill in the relevant columns of "tax calculation" of this form according to the following requirements:

(1)"

7. This declaration form is in duplicate. The first one is the declaration form, and the taxpayer will report to the tax authority on time. The second one is the receipt and execution form. The taxpayer shall submit the declaration together with the declaration to the tax authority as the voucher for the declaration. .

8. The following information should be attached to the VAT tax return completed by the general taxpayer, and it should be submitted to the competent tax authority together with the "VAT tax return" at the time of tax declaration.

III. Instructions for filling in the "VAT (Special / General) Invoice Use Schedule"

1. "Invoice start and end numbers" refer to the start and end numbers of the invoices (including special invoices and ordinary invoices) filled in this form.

2. "(Total pages, page)" refers to several pages of the "Detailed Table of Use of VAT Ordinary Invoices". This form is the first few pages.

3. "Invoice category" column of "Detailed Table of Use of Value-added Tax Invoices": The value-added tax invoices used by taxpayers are in accordance with the "Notice of the State Administration of Taxation on Computer Auditing of Value-added Tax Invoices" (State Administration of Taxation [1994] 134 Document No.) to fill in the required code. That is: the first one represents the language of the invoice version, and 1, 2, 3, and 4 represent Chinese, English, Tibetan, and Uighur; the second represents several invoices, and the four and four represent the four. , Qilian; the third version represents the amount of the invoice version number, respectively 1, 2, 3, 4 for 10,000 yuan version, 100,000 yuan version, million yuan version, 10 million yuan version, the third place is 0 for the computer invoice.

The "Invoice Category" column of the "Detailed List of VAT Invoice Usage" is not filled in.

4. The "Purchase Unit Name" column should fill in the full name.

5. The "Name of the goods or taxable services" should be filled in according to the specific name of the goods or taxable services.

6. In the "Sales" column, fill in the sales calculated using the price without tax. If taxpayers use ordinary invoices, they should separate the sales price and tax on their parcels when filling out this column, and fill in the corresponding columns respectively.

7. The contents of the "Goods or taxable services that are not invoiced for sale" column include goods and taxable services that are not invoiced for sale, such as sales and out-of-price income.

4. "VAT (Special Invoice / Voucher for Purchase / Transport Invoice) Deduction Details"

1. "(Total pages, page)" refers to several pages of "VAT invoice deduction details" respectively, this form is the few pages among them; "VAT purchase certificate deduction details" has several pages Page, this form is the number of pages; "VAT Transport Invoice Deduction Details" has several pages, this form is the number of pages.

2. "Invoice Category" column of "VAT Invoice Deduction Details": Fill in the "Invoice Category" column of "VAT Invoice Use Details".

The blanks in the "Invoice Type" column of "VAT Purchase Voucher Deduction Details Form" and "VAT Transport Invoice Deduction Details Form" are not filled.

3. The full name should be filled in the "Name of the supplier or transport unit".

4. Fill in the "Amount" column without tax. If tax is included, it should be separated first, and then fill out this column.

5. In the "Cargo storage time" column, fill in the time of inspection of the goods into the warehouse.

6. In the "Payment Date" column, fill in the date on which the company issued the payment voucher and actually paid for the goods.

Anti-counterfeiting tax control special invoice stub linkage details

V. Instructions for filling in the "Supplementary Information for the VAT Tax Declaration Form (Table 4)"

1. This form fills in the details of the stubs of the special anti-counterfeiting tax-control VAT invoices issued in this period, including invalidation and red (negative) anti-counterfeiting tax-control VAT invoices.

2. In the "Void Sign" column of this form, fill in the taxpayer's current special anti-counterfeiting tax-control VAT invoices that are voided by the taxpayer, marked with "*". The special anti-counterfeiting tax-control VAT invoices normally issued by taxpayers are distinguished by empty columns.

(3) The data in the "Amount" and "Total" columns of this form (excluding the amount of invalid invoices) should be equal to the "Subtotal" and "Sales" in columns 1, 8, and 15 of the "Supplementary Information for the VAT Tax Return (Table 1)" The sum of the data in the "Tax Amount" and "Total" column of this table (excluding the invalid invoice tax amount) should be equal to the "Subtotal", "Output Tax Amount", and column 8 of the "Supplied Information (Table 1)" The sum of the data of "Subtotal", "Taxable Amount", and "Subtotal" and "Tax Amount" in column 15.