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Notice Of The State Administration Of Taxation On Matters Related To The Adjustment Of Value-Added Tax Declaration

2013/7/8 15:34:00 184

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Value Added Tax Taxation Taxation Policies And Regulations

1. In the territory of People's Republic of China, < a href= "http://sjfzxm.com/news/index_q.asp > > value added tax < /a > taxpayers shall carry out value-added tax declaration according to the provisions of this announcement. 
 id= "1373269064387S" style= "display: none" > /span > two, tax declaration data < < > >
 .
 tax declaration materials include tax returns and their attached information and other information about tax returns. 
 (1) tax return and its attached information 
 1. tax returns for VAT general taxpayers (hereinafter referred to as general taxpayers) and the attached information include: 
 (1) value added tax returns (applicable to general taxpayers). 
 (2) data added to the VAT return form (1). 
 (3) attached to the VAT return (two). 
 (4) VAT < a href= "http://sjfzxm.com/news/index_c.asp" > tax < /a > declaration form attached (three) "tax payable service deduction details". 
 the general taxpayer provides taxable services. When determining taxable services sales, the amount deducted from the total price and the extra cost can be deducted according to the relevant regulations, and the attached data (three) of the VAT return must be completed. Other circumstances do not fill in the attached information. 
 (5) attached to the VAT tax return (four) (tax deduction table). 
 (6) table of the deduction of fixed assets input tax. 
 2. tax returns for small scale VAT payers (hereinafter referred to as small scale taxpayers) and the attached information include: 
 (1) value added tax returns (applicable to small scale taxpayers). 
 (2) the data added to the tax return of value added tax (applicable to small scale taxpayers). 
 small scale taxpayers provide taxable services. When determining taxable service sales, the amount deducted from the total price and extra expenses can be deducted according to the relevant regulations, and the data added to the VAT return (applicable to small scale taxpayers) shall be reported. Other circumstances do not fill in the attached information. 
 3. the above tax returns and the attached information and instructions are listed in the annex. 
 strong > (two) < a href= "http://sjfzxm.com/news/index_s.asp" > tax declaration < /a > other information /p >
 1. has already issued the tax control "motor vehicle sales unified invoice" and the general invoice stub. 
 2. is in line with the deductible conditions, and the tax rebate "special invoices for value-added tax", "special invoices for freight spanport industry value-added tax" and tax control "unified invoice for motor vehicle sales" are deducted in the current period. 
 the deduction of "uniform invoice for highway and inland freight spanportation" which can still be deducted according to the regulations and declared in the current period. 
 3. copies of the customs import VAT special payment book, purchase of agricultural products, and accounting documents for railway spanportation expenses that meet the deductible conditions and declare in the current period. 
 copies of other spanportation expenses settlement documents that can still be deducted according to the regulations and are declared to be deducted during the current period. 
 4. People's Republic of China tax payment voucher and its checklist, written contract, proof of payment and the statement or invoice of the overseas unit which meets the deductible conditions and claims in the current period. 
 5. has been issued a collection of agricultural products purchase voucher or report. 
 6. taxpayers provide taxable services, and when determining taxable services sales, deduct the legal vouchers and their checklist of the price from the total price and the extra cost obtained according to the relevant provisions. 
 7. other information required by the tax authorities. 
 (three) the tax returns and the attached information are required information. The filing requirements for other materials for tax declaration shall be determined by the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning. .
 three, the competent tax authorities should do the propaganda and coaching work of VAT declaration. 
 four, this notice shall come into force on September 1, 2013. The notice of the State Administration of Taxation on matters relating to the adjustment of value-added tax declaration matters (Bulletin No. sixty-sixth of the State Administration of Taxation, 2011) and the notice of the State Administration of Taxation on the value added tax declaration of the 8 provinces and cities in Beijing and other provinces and municipalities in the implementation of the value-added tax pilot business tax (Announcement No. forty-third of the State Administration of Taxation on 2012) shall be annulled simultaneously. 
 announcement.