How to fill in the small scale declaration form and how to fill in the small scale taxpayer declarat

Legal analysis: 1. The first thing you need to fill in is the date, which is not the date of filling in the statement, but the period to which the tax belongs. The date of small-scale taxpayers is special and is filled in according to the quarter.

2. The current data of the VAT return of small-scale taxpayers is the data of the current quarter, and it is also necessary to distinguish whether it is goods, services or services. 3. The cumulative data of this year is the data from the beginning of the current year to the date to which it belongs, which is a total data and includes the data of the current period. 4. If small-scale taxpayers have prepaid taxes in the current period, such as VAT invoices issued by the staff of the tax bureau, they usually need to pay VAT first, and this part of the VAT that has been paid is filled in column 21.

In column 22, fill in the amount of VAT that needs to be paid in the current period.

Legal basis: Enterprise Income Tax Law of the People's Republic of China

Article 42 An enterprise may propose to the tax authorities the pricing principles and calculation methods for business dealings with its related parties, and the tax authorities shall reach an advance pricing arrangement after consultation and confirmation with the enterprise.

Article 43 When an enterprise submits its annual enterprise income tax return to the tax authorities, it shall attach an annual report on its business dealings with related parties.

When the tax authorities conduct an investigation of related party business, the enterprise and its related parties, as well as other enterprises related to the investigation of related party business, shall provide relevant materials in accordance with the regulations.

Article 44 Where an enterprise fails to provide information on its business dealings with its related parties, or provides false or incomplete information that fails to truly reflect its related party business dealings, the tax authorities shall have the right to verify its taxable income in accordance with law.

How to fill in the VAT reduction and exemption return form for small-scale taxpayers.

1. Log in to the electronic tax bureau, enter [I want to do tax], 2. Select [Tax Declaration and Payment], and 3. Select the report that should be declared. In [Declare on time], select the type of tax to be declared, and click [Fill in the declaration form], note:

1、"Declarations should be made on time"The returns and financial statements to be filed are all required to be filed and submitted by taxpayers in the current period.

2. If the taxpayer has recently changed the tax identification, taxpayer qualifications, filing, etc., and the list displayed on the page does not match the actual needs, you need to click on the blue font on the page"Reset the declaration list"to regenerate the reportable list.

4. Fill in the VAT return form and the attached information, note: the red number marked at the top right of the selected declaration form is the warning information, which means that there are still errors in the declaration form that cannot pass the review.

5. Select the "VAT Tax Return (Applicable to Small-scale Taxpayers)" Note: The type of VAT to be declared is displayed at the top of the declaration form, and the individual industrial and commercial households that have been verified and collected show both the verified sales amount and the verified tax payable. 6. The main contents to be filled in the "VAT tax return (applicable to small-scale taxpayers)", note:

Since there is no input tax credit for small-scale taxpayers, the main form of the declaration form is mainly filled in the five types of sales.

7. Filling in the taxable sales amount.

According to the annex of the announcement of the State Administration of Taxation on matters related to the integration of VAT consumption tax and additional tax returns (Announcement No. 20 [2021] of the State Administration of Taxation):

VAT and Additional Tax Return Form (Applicable to Small-scale Taxpayers)" and its accompanying materials.

1. Column 1 "Sales amount excluding VAT excluding tax (3% levy rate)": If a taxpayer subject to differential taxation has a taxable behavior that applies to the 3% levy rate and there are deductions, the data in column 1 is consistent with the data in column 8 of the Supplementary Information of the VAT Tax Return (Applicable to Small-scale Taxpayers) for the current period. Number of current periods in column 1 Column 2 + Number of current periods in column 3.

2. In the second column, "sales amount excluding tax of special VAT invoices issued by tax authorities": fill in the total sales amount of the special VAT invoice issued by the tax authority with a 3% levy rate and the VAT invoice issued by the tax authorities with a 3% levy rate excluding hidden orange tax.

3. Column 3 "Sales amount excluding tax of Pusheng Shutong invoices issued by tax control instruments": fill in the sales amount excluding tax converted from the amount of ordinary invoices issued by tax control instruments for goods and services and taxable behaviors.

4. Column 4 "Sales amount subject to VAT excluding tax (5% levy rate)":

5. Column 5 "Sales amount excluding tax of special VAT invoices issued by tax authorities": fill in the total sales amount of VAT invoices issued by tax authorities with a levy rate of 5% and VAT invoices issued by themselves with a levy rate of 5%.

6. Column 6 "Tax-excluded sales amount of ordinary invoices issued by tax-controlled instruments": fill in the tax-excluded sales amount converted from the amount of ordinary invoices issued by tax-controlled instruments with taxable behaviors.

7. Column 9 "Tax-exempt sales": fill in the sales amount of goods and services exempt from VAT, and taxable activities, excluding export duty-free sales.

8. Column 10 "Tax-exempt sales of small and micro enterprises": fill in the tax-exempt sales amount that meets the VAT exemption policy for small and micro enterprises, excluding the sales amount that meets other VAT exemption policies. Individually-owned businesses and other individuals do not fill in this column.

The ways to fill in the declaration form for small-scale taxpayers are: 1. Fill in the ruler truthfully according to the company's income, and if the income is 0, zero tax declaration shall be handled; If the quarterly income is less than 300,000 yuan, it will be automatically reduced or exempted if it meets the tax exemption policy for small and micro enterprises; 3. If the tax-exempt income is exceeded, the full amount of VAT shall be levied at 3. Article 11 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (VAT) stipulates that small-scale taxpayers shall implement a simple method of calculating the tax payable according to the sales amount and the collection rate, and shall not deduct the input tax.

The formula for calculating the tax payable: tax payable = sales amount levy rate. The standards for small-scale taxpayers shall be prescribed by the competent financial and taxation departments.

Article 12 The value-added tax collection rate for small-scale taxpayers is 3%, unless otherwise provided. Article 13 Taxpayers other than small-scale taxpayers shall register with the tax authorities. The specific registration measures shall be formulated by the competent tax authorities.

Small-scale taxpayers who have sound accounting and can provide accurate tax information may register with the in-charge taxation authorities, and shall not be regarded as small-scale taxpayers and shall calculate the tax payable in accordance with the relevant provisions of these Regulations.

1) If the current VAT is a tax-exempt business, you can see whether it exceeds the tax threshold, and fill in the following categories:

1. Less than the tax threshold: fill in column 10 (or column 11) of the main table for all sales, and fill in column 19 and column 20 (column 21) for the corresponding tax amount.

2. Greater than the tax threshold: fill in the column corresponding to the number of tax-included sales in column 12 "other tax-exempt sales" in the current period. If it is a service category, the tax exemption amount on line 19 needs to be filled in manually.

Tax reduction and exemption schedule: fill in the tax-exempt items, select ** (if it is to enjoy epidemic tax exemption, it involves 0001120602-0001120606), fill in the tax-exempt sales amount in the corresponding line, and fill in the tax exemption amount in 5 columns according to the "3 columns of sales * levy rate" (3% or 5%);

Finally, the limb sign inspection report can be declared if it is correct.

Note: If you are eligible for epidemic tax exemption, but a general tax invoice has been issued, fill in the above 10 columns (11 columns) with tax-free sales, and column 12 with tax.

2) If part of the VAT exemption business is involved in the current period, the tax is filled in as follows according to the total sales amount (tax exemption + no tax exemption) to determine whether it exceeds the tax threshold:

1. Less than the threshold: all sales (if special tickets are involved, which do not include special ticket sales) fill in column 10 (or column 11) of the main table, and the corresponding tax amount is filled in columns 19 and 20 (column 21), and the VAT reduction and exemption schedule does not need to be filled in, and it can be saved empty.

Fill in the above 1 column (or 4 columns) and the corresponding 2 columns (5 columns) for the special ticket;

2. Greater than the threshold: fill in column 1 (or column 4) of the main table for the non-tax-exempt part, and the corresponding columns 2 3 5 and 6 also need to be reflected.

Then fill in the tax-free part of the tax-included sales in column 12 of the main table for the current period, and fill in the tax-free part in the "VAT Reduction and Exemption Form" (if it is enjoying epidemic tax exemption, the reduction and exemption ** involved is 0001120602-0001120606).

Note: The final tax is reflected in column 24, remember to verify.