热点问答丨未开票收入是否需要申报增值税？

Core Viewpoint - The article discusses the necessity of declaring unbilled income for VAT purposes, the consequences of failing to do so, and the procedures for making such declarations. Group 1: VAT Declaration Requirements - Unbilled income must be declared for VAT purposes as it is included in the taxable income alongside billed income and other types of income [3] - The VAT declaration includes various income types, and unbilled income is explicitly required to be reported [3] Group 2: Consequences of Non-Declaration - Failure to declare unbilled income can lead to penalties, including fines ranging from 50% to five times the unpaid tax amount, and potential criminal charges for tax evasion [4] Group 3: VAT Declaration Procedures - For general VAT taxpayers, unbilled income should be reported in the specified section of the VAT declaration form [6] - Small-scale VAT taxpayers with quarterly sales not exceeding 300,000 must report unbilled income directly in the appropriate sections of their VAT declaration form [6][14] - If a small-scale taxpayer's quarterly sales exceed 300,000, they must report the unbilled income in the relevant sections of the VAT declaration form, indicating the applicable tax rate [14] Group 4: Adjustments After Invoice Issuance - General VAT taxpayers can report unbilled income as a negative value in the declaration form if they later issue an invoice for that income, effectively reducing their reported sales for that period [19] - Small-scale VAT taxpayers must combine all sales income, including both billed and unbilled, to determine eligibility for tax exemptions [11]