Can anyone give me an example of how to fill in the VAT report and the explanation of each data? Thank you.

The method of filling in the data in each column of the VAT return is as follows:

1. Fill in columns 1 to 3 of the table based on the actual occurrence of domestic sales revenue in the current month.

2. Columns 4 to 7: If this is the case, fill in the actual situation.

3. Column 8 "Duty Free Goods": Fill in based on the export sales revenue from factory transfers in the current month. In actual operation, data can be obtained from the declaration system. The specific method is as follows: First, on the main screen of the system, select "Comprehensive Data Query" - "Basic Data Query for Exemption, Credit and Refund (All)" - "Indirect Export Goods Details" Query" and enter the "Indirect Export Goods Detail Query" module. Suppose we take January 2003 as an example. Press the "Filter" button under this module and a screen will appear (as shown in Figure 43). Select "Period" in "Field Meaning" of "Conditional Input"; in "Operation Relationship" Select "Equal"; enter 200301 (indicating January 2003) in "Value", and then press the "Add" key on the right to complete the setting of filter conditions. (Method 2: Directly press "Edit Conditional Expression" in Figure 43, and the screen will pop up (Figure 44). Enter the following content in the editing screen: "SB_YM="200301"". In order to avoid expression entry errors, the enterprise After recording the expression, you can press the "Verify" button to check whether there are any syntax errors. If there are no errors, press the "OK" button to complete the setting of the filter conditions and return to the screen in Figure 43), and then press the "OK" button to perform filtering. Just do the task.

Then, after filtering out the records that meet the conditions, click "Extend" - "Calculate Subtotal" under this module, and click "FOB RMB Price" in the pop-up screen. The "total" amount is the data we want. If the "transfer export sales revenue of the month" reported on the corporate tax return is inconsistent with this data, it will affect the computer review.

4. Column 9 "Duty-free sales of export goods": Based on all direct export sales revenue of the month (including the parts with complete documents and the parts with incomplete documents, but excluding the parts with incomplete documents in the previous period) Fill in the period collection part). In actual operation, you can fill in the report based on the total export sales in RMB in column 12 of the "Exemption, Credit, and Refund Declaration Form for Export Goods" (Export Details for the Current Period).

5. Column 10 "Amount of input tax for the current period": Calculated based on the special VAT invoices, purchase vouchers, transportation invoices and tax payment vouchers for the customs collection of VAT on imported goods obtained this month. Fill in the deducted input tax amount.

6. Column 11 "Input tax transferred out": fill in the total amount of input tax that has been deducted by the taxpayer but should be transferred out according to regulations. This column equals the total of columns 12 to 17.

7. "For duty-free goods" in column 12 of "Input tax transfer out": Fill in the report based on the input tax consumed by the transfer of export sales revenue. In actual operation, it can be calculated according to the following formula: Column 12 = "Input tax obtained this month" multiplied by "Factory transfer ratio this month". Among them, "the proportion of factory transfers this month" = (column 8) in the value-added tax return divided by (column 1 + column 4 + column 8 + column 9).

8. Columns 13, 14, 15, and 17: If this is the case, please fill in the information truthfully.

9. Column 16 "Exemption, offset and refund of goods shall not allow for tax deduction": refers to the amount of tax that shall not be exempted or deducted for tax exemption and refund in this period. In actual operation, it is assumed that A = the total amount of the difference between export sales multiplied by the tax refund rate in column 15 of the "Exemption, Credit, and Refund Declaration for Export Goods" (current export details) (expressed as Y) - "Tax-free processing of imported materials" The amount of "Summary of Issuance of Certificates" for "No exemptions and deductions for tax credits" in the "Certificate" - the amount of tax exemptions and credits carried forward from the previous period. When A is greater than zero, just fill in A in "Column 16"; when A is less than or equal to zero, then "Column 16" = 0.

10. Column 20 "Total Output Tax": Calculate and fill in based on the domestic sales revenue of the month multiplied by the corresponding tax rate.

11. "Total input tax amount" in column 21 = "Input tax amount incurred in this period" in column 10 in the table - "Input tax transfer out" in column 11.

12. Column 22 "Amount of retained tax credit for the previous period" = Column 29 of last month's tax return "Amount of retained tax credit for the final period".

13. Column 23 "Amount of tax refund for goods exempted, credited and returned" = "Amount of tax refunded for the current period" in column 20 of last month's "Summary Form for Tax Exemption, Credit and Refund for Export Goods by Manufacturing Enterprises". (Note: Since the old and new tax exemption, credit and refund declaration methods are different, when the tax period is January 2003, this column is always filled in with "0". Starting from February 2003, this column is calculated and filled in according to the above formula. )

14. Column 24 "Total tax deductible" = Column 21 + Column 22 - Column 23 of this table.

15. "Actual tax deduction amount" in column 25: When column 24 of this table is greater than or equal to column 20, column 25 "actual tax deduction amount" = column 20; when column 24 of this table is greater than or equal to column 20, When column 20 is greater than column 24, column 25 "actual tax deduction amount" = column 24.

16. "Tax payable" in column 26 = column 20 - column 25 of this table.

17. Column 29 "End of period retained tax credit" = Column 24 - Column 25 of this table.