How to fill in the amount of taxable deduction items in the declaration form for changes in the tax

You should refer to the method of filling in item 6 of the "Amount of Taxable Deduction Items" in the Declaration Form for Changes in the Tax Burden of Pilot Enterprises Replacing Business Tax with VAT.

1. Fill in the scope of application of the project:

The project is applicable to enterprises that were originally taxed according to the difference in business tax, such as tourism, transportation, construction and security, etc. Now that the VAT is levied, then fill in the item.

The scope of differential taxation is: Article 5 of the Business Tax Regulations --- the turnover of taxpayers shall be all the prices and off-price expenses charged by taxpayers for tax-paying services, transfer of intangible assets or sale of immovable property. However, the following exceptions apply:

1) If the taxpayer distributes the contracted transportation business to other units or individuals, the balance of the total price and off-price expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals shall be the turnover;

2) If a taxpayer engages in tourism business, the balance of all the prices and off-price expenses obtained by the taxpayer after deducting the accommodation fees, meal expenses, transportation expenses, tickets to tourist attractions and travel fees paid to other groups or individuals on behalf of tourists shall be the turnover;

3) If the taxpayer subcontracts the construction project to other units, the balance of the total price and off-price expenses obtained by the taxpayer after deducting the subcontract money paid to other units shall be the turnover;

4) For the trading of foreign exchange, valuable, ** and other financial products, the balance after subtracting the ** price from the selling price shall be the turnover;

5) Other circumstances stipulated by the competent financial and taxation departments.

2. What the project contains:

The first is the items that can be directly deducted, such as the invoices for hotel expenses, meals, transportation expenses and other invoices paid by the convention and exhibition industry, which are ordinary invoices, which are generally used as a deduction for sales to reduce the amount of output tax.

The second is to reduce the amount of the deduction item, which refers to the input tax deducted by the pilot enterprise in the output tax, and the input tax invoice can also be deducted when the original business tax difference is taxed, then the input tax will be restored to the deduction item, and the reduction formula is: input tax + input tax deduction rate, the deduction rate may range from 6% to 17%, depending on the nature of the expense.

3. When filling in the details, it should be clear about the above two subtractions, and then it should not be difficult to summarize and calculate.

There is no need to fill in, the general taxpayer is normal, and there are no items that can be deducted.

It is to subtract the taxable amount from the current amount.

Summary. Hello, about your question, I think to fill in the VAT payable by the taxpayer in accordance with the provisions of the tax law in the current period. It includes the cost of special equipment for the VAT tax control system and the technical maintenance fee that can be fully deducted from the VAT payable, and the VAT tax on the purchase of the tax control cash register that can be deducted from the VAT payable.

How to write the VAT tax return if the reduction of the tax payable in the current period is greater than the tax payable in the current period.

Hello, about your question, I think to fill in the VAT payable by the taxpayer in accordance with the provisions of the tax law in the current period. It includes the cost of the equipment for the exclusive use of the VAT tax control system and the cost of the technical maintenance wheel, which can be fully deducted from the VAT payable, and the VAT tax on the purchase of the tax control cash register that can be deducted in the VAT payable.

When the tax reduction amount for the current period is less than or equal to the "tax payable for the current period" in column 15, it shall be filled in according to the tax reduction amount for the current period; When the amount of tax reduction in the current period is greater than the "tax payable in the current period" in column 15, fill in the tax in column 15 of the current period, and the tax reduction in the current period is insufficient to carry forward the credit to the next period.

Hope it helps.

Refers to the amount of deduction for the levy of the difference in business tax, including:

1) If the taxpayer distributes the contracted transportation business to other units or individuals, the balance of the total price and off-price expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals shall be the turnover;

2) If a taxpayer engages in tourism business, the balance of all the prices and off-price expenses obtained by the taxpayer after deducting the accommodation fees, meal expenses, transportation expenses, tickets to tourist attractions and travel fees paid to other groups or individuals on behalf of tourists shall be the turnover;

3) If the taxpayer subcontracts the construction project to other units, the balance of the total price and off-price expenses obtained by the taxpayer after deducting the subcontract money paid to other units shall be the turnover;

4) For the trading of foreign exchange, valuable, ** and other financial products, the balance after subtracting the ** price from the selling price shall be the turnover;

5) Other circumstances stipulated by the competent financial and taxation departments.

Basis: Article 5 of the Business Tax Regulations.

The turnover of the taxpayer shall be all the price and off-price expenses received by the taxpayer for raising the tax on labor services, transferring intangible assets or selling immovable property.

However, the following exceptions apply:

1) If the taxpayer distributes the contracted transportation business to other units or individuals, the balance of the total price and off-price expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals shall be the turnover;

2) If the taxpayer engages in tourism business, the balance of the price and off-price expenses obtained by the taxpayer after deducting the accommodation fee, meal fee, transportation fee, tourist attraction ticket and travel fee paid to other group tourism enterprises on behalf of the tourist shall be the turnover;

3) If the taxpayer subcontracts the construction project to other units, the balance of the total price and off-price expenses obtained by the taxpayer after deducting the subcontract money paid to other units shall be the turnover;

4) For the trading of financial products such as foreign fiber yuanhui, valuable, and **, the balance after subtracting the ** price from the selling price is the turnover;

5) Other circumstances stipulated by the competent financial and taxation departments. Chains.

"Taxable deduction item amount" refers to the amount of deduction item corresponding to taxable income.

Taxable deduction item amount = direct deduction item amount + reverted deduction item amount.

It refers to the amount of items that can be deducted from taxable income according to the original business tax difference.

Enterprises in the pilot areas will have a new way to fill in the declaration, please pay attention to the inquiry or directly ask the tax administrator.

After the end of the VAT tax declaration in each month, each enterprise shall fill in the "Declaration Form for Changes in Tax Burden of Pilot Enterprises Replacing Business Tax with Value-Added Tax" in a timely, correct and complete manner, please read the instructions for filling in the form carefully, and please pay attention to the following contents.

1. Column of "Calculation of tax burden change".

1. "Sales of taxable services" and "VAT payable difference of taxable services" shall be reviewed with the declaration data of the VAT tax return of the current month, and the actual number of VAT declarations shall be consistent.

2. If the enterprise has no tax arrears, the "VAT payable on taxable services" and the "actual tax paid for VAT on taxable services" shall be equal.

3. The amount of "taxable deduction items" shall be greater than or equal to the amount of actual deduction in Schedule III of the VAT return.

2. The column of "Renewal of fixed assets used by the enterprise for taxable services" and the column of "Deduction of input tax of the enterprise".

1. The cumulative number of this column needs to be filled in manually, so it should be noted that both the current number and the cumulative number should be filled in when filling in. At the same time, it should be noted that the current number in January should be the same as the cumulative number.

2. The data in the column of "Update of fixed assets used by enterprises for taxable services" is only filled in with fixed assets used for taxable services; Among them, the "book value of fixed assets at the beginning of the period" line "cumulative number" of the current year and the same period of the previous year is the beginning of the year, which should be fixed every year.

3. The data of "fixed assets used for taxable services" in the column of "Enterprise input tax credit" refers to the purchase of fixed assets dedicated to taxable services, excluding the fixed assets purchased exclusively for goods, processing, repair and repair.

4. The current number of "total input VAT declared and deducted in the current period" in the column of "Input VAT Deduction of Enterprises" shall be equal to line 12 of Schedule II of the VAT return of the current month, and shall be greater than or equal to the total number of "(1) the input VAT declared and deducted for deduction of fixed assets in the current period" and "(2) the input VAT declared and deducted for other items used for taxable services in the current period" in the table.

5. "The input tax deducted for other items used for taxable services in the current period" refers to the input tax purchased for taxable services other than fixed assets, excluding the relevant content dedicated to goods, processing, repair and repair, and shall be equal to the total amount of the items.

The cumulative number is the sum of the current and previous figures, and you are doing the math correctly. The retained tax amount is the input tax for the current period.

Fill in the yuan cumulatively. If you don't have any other business, you don't need to fill it in.

Office supplies are eligible for input tax deduction.

You have two taxable businesses, one is a 17% commercial retail business.

However, there is no distinction in your input details as to which business the tax amount of the input deduction is deducted.

Judging from the data you sent, it should be that the input tax deduction of yuan belongs to the business item of replacing business tax with 6%.

The calculation principle is:

That is, the input VAT is allocated according to the output tax proportion.

FYI.