What are the contents of the VAT tax return? How to fill in

Tax is the main source of income in China, and there are many kinds of taxes, but the most commonly used one should be value-added tax. Below, let's take a look at some knowledge of value-added tax and tax rate, and how we should fill out the value-added tax declaration form. Let me answer it for you, I hope it will help you.

First, the general taxpayer should fill in the declaration form in the following order:

1. Fill in the sales information

Step 1: Fill in columns 1 to 1 1 in the attached information of the VAT tax return (sales details of this period);

Step 2: Fill in the information attached to the VAT tax return (III) (details of deduction items of service industry, real estate and intangible assets). (To be filled in by taxpayers with different deductions)

Step 3: Fill in columns 12 to 14 of the attached information (current sales details) of the VAT tax return. (to be filled in by taxpayers with different deductions).

Step 4: Fill in the VAT tax reduction and exemption declaration list. (To be completed by taxpayers with tax reduction or exemption business)

2. Fill in the input tax

Step 5: Fill in the information attached to the VAT tax return (5) (calculation table of real estate installment deduction). (To be completed by the taxpayer who deducts the real estate input tax by installments)

Step 6: Fill in the Fixed Assets Input Tax Deduction Form (excluding real estate). (The taxpayer shall fill in the input tax deduction business of fixed assets (excluding real estate))

Step 7: Fill in the information attached to the VAT tax return (II) (details of input tax in this period).

Step 8: Fill in the detailed list of input tax deduction structure in this period.

3. Fill in the tax credit

Step 9: Fill in the information attached to the VAT tax return (IV) (tax deduction form). (To be completed by taxpayers with tax deduction business)

4. Fill in the main table

Step 10: Fill in the VAT tax return (applicable to general taxpayers). (Fill in the main table according to the attached data)

Second, fill in the general business

For general business of VAT taxpayers (excluding immediate refund upon demand, tax reduction and exemption, export tax rebate, summary declaration, tax deduction, differential taxation, fixed assets deduction and real estate deduction), only some items in Schedule 1, Schedule 2, investment structure table and main table need to be filled in. Other forms do not need to be filled in.

1. Fill in the sales information

(1) Fill in the general tax calculation method.

For businesses that apply the general tax calculation method to taxpayers, the income obtained in the current period should be reported in the corresponding columns of "special VAT invoice issued", "other invoices issued" and "unrecorded" according to the sales volume and output tax determined by different tax rates.

(2) Fill in the simple tax calculation method

For businesses that apply the simple tax calculation method to taxpayers, the income obtained in the current period should be filled in the corresponding columns of "issuing special VAT invoices", "issuing other invoices" and "not issuing invoices" respectively according to the sales amount and tax payable determined by applying different collection rates.

2. Fill in the input tax

(1) Fill in the input tax to be deducted.

The input tax amount of the special VAT invoice (including the unified invoice for motor vehicle sales) certified by the taxpayer in the current period (or verified and deducted by the VAT invoice inquiry platform) shall be filled in the column of "Certified Special VAT Invoice".

After the "special payment book for customs import value-added tax" obtained in the current period is consistent with the audit comparison, it should be filled in the column of "special payment book for customs import value-added tax" in column 5 of Schedule 2 according to the total amount of tax that is consistent with the audit comparison result notice.

The input tax calculated by the purchase invoice or sales invoice of agricultural products obtained in the current period shall be filled in the column "Purchase invoice or sales invoice of agricultural products" in column 6 of Schedule 2. For enterprises that implement the approved deduction of agricultural products, the input tax amount approved for the current agricultural products is also filled in this column.

The "tax withholding certificate" obtained in the current period and the amount of tax withheld and remitted shall be filled in the "tax withholding certificate" in column 7 of Schedule 2.

For road, bridge and gate tolls obtained from May 20 16 to July 3 1 6, the deductible input tax calculated according to the toll amount indicated on the obtained toll invoice (excluding financial bills) shall be filled in "Other" in column 8 of Schedule 2.

Third, fill in special business.

1. Fill in the immediate refund business.

The tax collection (refund) data of goods, labor services and services, real estate and intangible assets that taxpayers are entitled to VAT refund on demand according to regulations are filled in the column of Schedule 1 Refund on Demand and the column of main table. Taxpayers who do not have immediate withdrawal business do not need to fill in the relevant contents. The input tax obtained by taxpayers with on-demand refund business needs to be shared between "general projects" and "on-demand refund projects".

2. Fill in the business of tax reduction and exemption

Taxpayers with duty-free business need to fill in the corresponding duty-free column in schedule 1, the detailed list of tax reduction and exemption, and the duty-free sales column in the main table.

(1) Fill in the tax reduction and exemption list

"Tax reduction items" shall be filled in by taxpayers who enjoy the preferential treatment of value-added tax reduction and exemption (including tax reduction and tax rate reduction) according to tax laws, regulations and relevant state tax regulations. Taxpayers whose "tax payable reduction" is greater than zero in this period need to fill in the "tax reduction items" column.

"Exempted items" shall be filled in by taxpayers who are exempted from VAT in accordance with tax laws, regulations and relevant state tax regulations. Small-scale taxpayers who only enjoy the VAT exemption policy for small and micro enterprises or have not reached the threshold need not fill in this column, that is, when there is no data in column 12 "Other tax-free sales" and "Current period" in the main table of small-scale taxpayers' declaration form, there is no need to fill in this column.

"Code and name of tax reduction nature" and "Code and name of tax exemption nature" shall be filled in according to the tax reduction nature code and project name listed in the latest list of tax reduction nature and classification issued by State Taxation Administration of The People's Republic of China. At the same time, there are multiple tax reduction and exemption items, which should be filled in separately.

"Input tax amount corresponding to tax-free sales" is filled in the following ways: if a taxpayer concurrently engages in taxable and tax-free items, it shall be filled in according to the input tax amount corresponding to tax-free sales in the current period; Taxpayers' current sales income is tax-free items, and if they obtain legal tax deduction certificates in the current period, they should fill in the columns according to the input tax indicated or calculated in the legal tax deduction certificates obtained in the current period; If the legal tax deduction certificate is not obtained in the current period, the taxpayer can calculate the input tax amount corresponding to the tax-exempt items according to the actual situation; If it is impossible to calculate, please fill in "0" in this column.

3. Fill in the export tax rebate business

(1) Fill in the business of tax exemption for production enterprises.

Fill in export sales 1:

The current export sales of the production enterprise to which the tax exemption and refund policy applies shall be reported in the column of "Issuing Other Invoices" and the column of "Export Sales Exemption and Refund" in Schedule 1 and the column of the main table. The sales amount is the export sales amount confirmed by enterprise accounting. The export sales in the summary table of tax exemption and tax refund declaration are the sales with complete export tax refund declaration documents. The caliber of the two is inconsistent, and it is normal that there is a difference between the cumulative sales of tax exemption and refund summary and this year's VAT tax return.

2. Fill in the difference between the tax collection rate and the tax refund rate transferred from the input tax:

The production enterprise calculates the tax allowance according to the export sales officially declared by the tax exemption and refund, and fills in the column 18 of Supplementary Information of VAT Tax Return (II) and the column 25 of the Summary of Tax Exemption and Refund Declaration. The values in column 25 of the summary table and column 18 of Schedule 2 should be the same, and there should be no difference.

3. Fill in the amount of tax exemption and refund:

The "Tax Refund Exemption/Tax Refund Amount" in column 15 of the main table of the VAT tax return is not automatically brought out by the declaration system, and needs to be filled in manually. This column is filled in according to the "Tax Refund Amount of the Current Period" in column 36 of the last tax exemption, credit and tax refund declaration summary table reviewed and confirmed by the tax refund department of the tax authorities. Export enterprises must fill in the above requirements regardless of whether they receive tax refund in the current month.

4. Fill in the tax exemption application form for export business of production enterprises:

When the export business of a production enterprise is tax-free, the export sales should be filled in the duty-free column in Schedule I, the "Export Duty Free" column in the schedule of tax reduction and exemption, and the "Duty Free Sales" column in the eighth column of the main table. At the same time, the transferred input tax for tax-free business calculation is filled in the column of "tax-free items" in Schedule 2 14.

(2) Fill in the tax exemption business of foreign trade enterprises.

Fill in export sales 1:

Foreign trade enterprises should fill in the "Duty-free Sales" column in Schedule 1 Duty-free column and column 8 of the main table.

2. Fill in the input tax:

The special invoices for export business obtained by foreign trade enterprises must be certified within the prescribed time limit (or checked and confirmed on the invoice checking platform). The domestic and foreign sales of foreign trade enterprises must be accounted for separately. The import invoice of export tax refund (exemption) obtained by foreign trade enterprises shall be filled in the corresponding column of "input tax to be deducted" in Schedule 2 after certification. The difference between the tax rates of foreign trade enterprises is included in the cost and is not reflected in the transfer of input tax in Schedule 2.

4. Fill in the summary declaration business

(1) Fill in the head office declaration form

For enterprises that implement the general branch summary declaration, the head office shall fill in the complete VAT declaration form. The head office fills in the declaration form according to the summary of the requisition system, including the sales amount of all head offices, the input tax amount and the tax payable apportioned by branches. The head office needs to fill out a complete declaration form.

The input tax obtained by the head office and branches shall be summarized and filled in the column of "Certified Special VAT Invoice" 1 in Schedule 2. For the head office reporting quarterly, the summary input tax includes the sum of the tax amounts of all special invoices certified by the head office (or checked and confirmed on the invoice inquiry platform) in this quarter.

For the tax apportioned by branches in proportion to sales, the head office shall fill in "1 tax paid in advance by installments" in column 28 of the main table. For the general branches that pay in advance at a fixed tax rate, the tax levied by the branches at a fixed tax rate is also reported in this column.

(2) Fill in the branch declaration form

Branches only need to fill in schedule 1, schedule 2 and main table.

Fill in 1 sales:

Branches shall implement the tax amount distributed according to the proportion of sales, and fill in the corresponding tax rate column of Schedule 1 General Taxation Method for inverted sales.

If the branch implements fixed tax, it shall fill in the inverted sales amount in the corresponding tax rate column of Schedule 1 "General Tax Method".

If the "VAT reform" branch implements fixed-rate pre-levy, the sales amount shall be filled in the "pre-levy rate%" in the attached table 1 line 13a. Part of the sales of the railway transport pilot taxpayers who pay the value-added tax shall be calculated, and the "withholding rate%" shall be filled in the attached table 1 line 13b and 13c.

2. Fill in the input tax:

For the input tax amount of special invoices certified by branches (or checked and confirmed on the invoice inquiry platform), fill in the column of "Certified Special VAT Invoice" 1 in Schedule II, and fill in the column of "Simple Tax Calculation Method for Tax Items" 17 in Schedule II to transfer the input tax amount.

5. Fill in the tax deduction business

Taxpayers who sell leased real estate and construction services are deducted from the "two expenses" and pay VAT in advance according to the regulations need to fill in the Attached Information of VAT Tax Return (IV) (tax deduction form).

The third line of this form is filled in by the taxpayer who sells construction services and prepays the value-added tax according to the regulations, reflecting the deduction of the prepaid tax on the sales of construction services from the payable value-added tax.

The fourth line of this form is filled in by the taxpayer who sells real estate and prepays the value-added tax according to the regulations, reflecting the deduction of the prepaid tax on the sale of real estate from the payable value-added tax.

The fifth line of this form is filled in by the taxpayer who rents the real estate and prepays the value-added tax according to the regulations, reflecting the deduction of the tax paid in advance from the payable value-added tax.

6. Fill in the differential tax business

Taxpayers with differential taxation business are required to fill in columns 12 to 14 in Schedule 2 and Schedule 3. The value of the corresponding column in column 12 of Schedule II shall be equal to the value of the corresponding column in column 3 of Schedule III.