How do ordinary taxpayers declare vat? The reporting of vat and surcharges by general taxpayers is easy to understand. One day before the end of the august tax filing period, it is certainly these two places where tax reporting accounts have doubts about the general taxpayer value added tax (vat) declaration for this month. One issue is the completion of vat and surcharge declaration forms for general taxpayers, and one is how to make vat and surcharge declarations for general taxpayers in the new e-tax office
In addition to the late work done last night to collate the vat templates for general taxpayers, the vat and additional tax returns for general taxpayers, and the presentation and case studies, the details of the operation of the vat and additional tax declarations for general taxpayers at the new e-tax office are set out in this paper and can be compared to the doubt。
Model for vat and surcharge declarations for general taxpayers board
Cases of general taxpayer value added tax and surcharge declarations
The total amount paid for the technical maintenance of specialized equipment this month is $280 (full offset)
There is no tax credit at the beginning of the month for the transfer of $5000 of the value added tax due in the previous month, due to mismanagement or loss。
The value added tax to be paid by xx in the current period is:
Taxable = tax write-off - revenue + transfer of revenue - offset of tax exemption
Tax payable in july (august) = 260,000-160000 + 5000-280 = $104720
First step, fill in schedule (i)
Step 2, fill in schedule (ii)
Step three, fill out the master form
Step 4, complete schedule (iv)
Step five, complete a detailed vat tax exemption declaration
Step six, fill out the main form
Step 7, schedule v
Step eight, fill out the main form
I'm sorry
Description of the general taxpayer's vat and surcharge declaration
Description of main form
Column 1 reads: “(i) sales at applicable rates”: enter the amount of sales for which the taxpayer has paid vat in the current period in accordance with the general tax methodology, including: sales for which no sales are made financially but which are subject to vat in accordance with the provisions of the tax law, the amount of sales for which the goods are processed and exported at a price by foreign trade enterprises; and sales adjusted for the general tax methodology after inspection by the tax, fiscal and auditing authorities。
Taxpayers, service, real estate and intangible assets who have changed their turnover tax to value added tax (vat) are subject to deductions and this column should enter the amount of the non-tax sales before the deduction. In this column, column “general items” = sum of rows 1 to 5 of column 9 of the annex information (i) — sum of rows 6 and 7 of column 9 = sum of rows 6 and 7 of column 9 of the annex information (i)。
Column 2: “in which: sales of taxable goods”: enter the amount of the taxpayer's sales of taxable goods calculated at the applicable rate for the current period. The sales of goods that are not sold financially but are subject to vat under the tax code are treated as sales of goods and extra-priced expenses, as well as sales of goods that are processed and exported at a price by foreign trade enterprises。
I'm sorry
Process for the filing of vat and surcharges by the new e-tax office
Due to space limitations, templates for vat and surcharge declarations for general taxpayers, statements and cases for general vat and surcharge declarations for general taxpayers, and the new e-tax office vat filing process for general taxpayers, etc. Where there is no doubt about the vat declaration, reference can be made to the above-mentioned general taxpayer vat disclosure curriculum。
