In order for everyone to file their taxes easily, the editor has compiled the small-scale taxpayer declaration process, preferential policies, precautions for filling out the declaration form and related examples ~
1, value-added tax small-scale taxpayer declaration process
Small businesses that file quarterly returns Large-scale taxpayers need to use tax control equipment to log in every month and the system will automatically copy their tax returns. Currently, small-scale taxpayers also need to file and compare, so please pay attention to the following points in the quarterly report month :
1. Small-scale tax payment When declaring, taxpayers must first copy the tax return before they can declare normally. Taxpayers who have not used tax control equipment to copy the tax return cannot declare online.
2. When filing a declaration, small-scale taxpayers should fill in the declaration form accurately and make normal declarations only after meeting the system comparison rules. If the declaration does not pass the comparison, the online filing system will prompt the taxpayer with the reason for the discrepancy and guide the taxpayer to modify the declaration data. Taxpayers need to accurately modify the declaration data according to the system prompts, and only after meeting the system comparison can the declaration data be uploaded normally.
3. After the taxpayer passes the normal comparison, the card can be cleared and unlocked normally. If the taxpayer is still unable to declare normally after repeated checks during the declaration, he can follow the system prompts to report normally without withholding the tax temporarily, and bring one pass, tax control equipment, VAT return form, business license, and ID card of the person in charge. Go to the tax service office to handle relevant declaration matters.
After the quarterly declaration is completed, please note that firstly, check whether the declaration was successful or the deduction was successful in the online reporting software, and secondly, check whether the card has been cleared in a timely manner in the tax control system to avoid inconvenience.
2, small-scale taxpayer return form
1. " value-added tax return form (applicable to small-scale taxpayers)" (required).
2. "Appendix Information to the Value-Added Tax Return (Applicable to Small-scale Taxpayers)" (optional). This form is to be filled in by taxpayers with deduction items for sales services. Other small-scale taxpayers do not need to fill it out.
3. "VAT Reduction and Reduction Declaration Detailed Form" (optional). This form is a common form for general VAT taxpayers and small-scale VAT taxpayers. Small-scale VAT taxpayers who enjoy VAT reduction and exemption benefits need to fill in the form. This table. Small-scale VAT taxpayers who incur special equipment costs for the VAT tax control system, technical maintenance fees, and purchase of tax control cash registers also need to fill in this form. Small-scale VAT taxpayers who only enjoy the VAT exemption policy with monthly sales of no more than 30,000 yuan (quarterly tax of 90,000 yuan) or who have not reached the threshold do not need to fill out this form.
3, preferential policies for small and micro enterprises
According to the "Announcement of the State Administration of Taxation on Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax on Tax Collection Management Matters" (State Administration of Taxation Announcement No. 23 of 2016) Article 6 (2) Article 1: VAT small-scale taxpayers should separately account for sales of goods, processing, repair and maintenance services, and sales of services and intangible assets. Small-scale VAT taxpayers who sell goods and provide processing, repair and repair services have monthly sales of no more than 30,000 yuan (taxable on a quarterly basis of 90,000 yuan), and sales services and intangible assets whose monthly sales do not exceed 30,000 yuan (taxable on a quarterly basis of 90,000 yuan). Ten thousand yuan), from May 1, 2016 to December 31, 2017, small and micro enterprises can enjoy the preferential policy of temporarily exempting value-added tax.
According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Extension of the Value-Added Tax Policy for Small and Micro Enterprises" (Finance and Taxation [2017] No. 76), the preferential period of the VAT exemption policy for small and micro enterprises with monthly sales of no more than 30,000 yuan has been extended to 2020. Year.
4. Precautions and key points when filling out the small-scale taxpayer's declaration form
1. Note that the goods and labor column and the services, real estate and intangible assets column fill in the corresponding income respectively. Incorrect filling in the columns will affect the tax attributes. If
2 and can enjoy the small and micro policy, will directly fill in the ordinary invoice income below the 9th line, and 1-line 8 will not fill in the data. note that when issuing a special value-added tax invoice on behalf of someone or by yourself, income must be filled in at least 8 lines, and is generally filled in lines 1-2.
3. Small-scale taxpayers that issue special VAT invoices by themselves should fill in the "VAT Return" (small-scale Applicable to taxpayers) in the corresponding columns of "Number of this period" in columns 2 and 5 of "Special VAT invoices issued by tax authorities without tax sales".
For taxpayers with the difference between 4 and , the income before the difference will be used to calculate whether they can enjoy the small and micro policy.
Key points for filling in "VAT Return Form (Applicable to Small-scale VAT Taxpayers)"
Key points for filling in "VAT Return Form (Applicable for Small-scale Taxpayers) Attached Information"
Here are a few summarized A case study for you to draw inferences and correctly fill out the value-added tax return form for small-scale taxpayers! Come and take a look ~
General taxpayer declaration case
Example 1: A taxpayer is a small-scale VAT taxpayer. In the first quarter of 2017, it provided consulting services and issued a general VAT invoice with a total price tax of 51,500. Yuan; provided conference services, and went to the tax authorities to issue special value-added tax invoices not including the amount of 100,000 Yuan, and prepaid tax of 3,000 Yuan; also provided design services, and obtained a total price and tax income of 10,300 Yuan, but no invoice was issued bill.
analysis: In this case, the consulting services, conference services and design services provided by the company are income from sales services, real estate and intangible assets. The applicable tax rate is 3%, and the total income obtained is 160,000 yuan. Among them:
issued special VAT invoices without tax income = 100,000 yuan;
tax control equipment issued ordinary invoices without tax income = 5.15/(1+3%) = 50,000 yuan;
enterprise obtained non-invoicing income = 10,000 yuan;
The current value-added tax tax payable = (10+5+1)*3% = 0.48 million yuan;
The current tax refund amount payable = 0.48-0.3 = 0.18 million yuan.
Depending on the method of issuing VAT invoices, the specific method of filling out the taxpayer's current declaration form is as follows:
Self-issuing special VAT invoice declaration case
Example 1: A taxpayer is a small-scale VAT taxpayer and mainly provides construction For services, you can issue special VAT invoices by yourself. In the first quarter of 2017, construction services were provided, and the self-issued ordinary VAT invoices totaled RMB 10,300, and the self-issued special VAT invoices stated a tax-exclusive amount of RMB 10,000.
analysis: This taxpayer received a total income of 20,000 yuan from sales services, real estate and intangible assets with a tax rate of 3% this month. Among them:
A taxpayer’s income of 10,000 yuan from providing construction services and issuing special value-added tax invoices by itself cannot enjoy the preferential policies for small and micro enterprises. It should be listed in column 2 of the declaration form. "The special value-added tax invoice issued by the tax authority does not include "tax sales amount", the taxpayer's sales service value-added tax payable for the current period = 1*3% = 0.03 million yuan;
Since the taxpayer's total income this month is less than the income standard for small and micro enterprises, the taxpayer will issue a self-issued VAT for this period A tax-exclusive income of RMB 10,000 in ordinary VAT invoices can enjoy tax-free preferential policies. The tax exemption for goods sold in this period = 1*3% = 0.03 million yuan.
The specific method of filling out the declaration form is as follows:
Small and micro enterprise declaration form filling case
Example 1: A small-scale taxpayer who reports quarterly has the following business in the first quarter of 2017: sales of souvenirs of a certain brand, total price and tax Sales volume is 51,500 yuan; design services are provided, and the total sales volume with price and tax is 103,000 yuan. General VAT invoices are issued for the above income.
analysis: sells souvenirs, and its tax-excluding income is 5.15/(1+3%)=50,000 yuan, and this income is less than the quarterly standard of 90,000 yuan for small and micro enterprises, so the enterprise can obtain income from selling goods. Enjoy preferential policies for small and micro enterprises. The tax exemption for goods sold in the current period is 5 According to the micro enterprise standard, the enterprise's income from sales of services cannot enjoy the preferential policies for small and micro enterprises. The tax payable for the current period of sales of services is 10 × 3% = 3,000 yuan.
The specific method of filling out the declaration form is as follows:
Difference tax declaration case
Example 1: A small-scale taxpayer provided labor dispatch services in the first quarter of 2017, obtained sales tax-included income of 210,000 yuan, and issued an ordinary invoice. The labor agency paid a total of 105,000 yuan in wages, benefits, and social insurance and housing provident funds to labor dispatch employees, and obtained legal difference deduction certificates in accordance with VAT management regulations.
analysis: The taxpayer's allowable difference deduction for this period = 105,000 yuan;
Tax-included sales after the difference = 21-10.5 = 105,000 yuan;
The value-added tax payable for this period = [10.5/(1+ 5%)]*5%=0.5 million yuan.
When filling out the return form, you should first fill in the "VAT Return Form (for small-scale taxpayers) Appendix Information", and then fill in the "VAT Return Form (for small-scale taxpayers)" and fill in the details The method is as follows:
(1) Fill in the "VAT Return Form (for small-scale taxpayers) Attached Information":
(2) "VAT Return Form (for small-scale taxpayers)":
