你问我答 | 小规模纳税人取得未开票收入如何在电子税务局的增值税及附加税费申报表中填报？操作步骤

Core Viewpoint - The article discusses the procedures and requirements for small-scale taxpayers in China regarding the declaration and payment of value-added tax (VAT), particularly focusing on the treatment of unbilled income and the exemption policies for small-scale taxpayers [4][6][21]. Group 1: VAT Declaration Process - Small-scale taxpayers can log into the electronic tax bureau to handle their VAT declarations [2]. - The process involves selecting the appropriate reporting method based on sales volume, with specific forms for small-scale taxpayers [3][4]. - For sales under 100,000 yuan per month or 300,000 yuan per quarter, small-scale taxpayers are exempt from VAT [4][6]. Group 2: Reporting Unbilled Income - Unbilled income must be included in the total sales revenue when determining eligibility for VAT exemption [4][6]. - If the quarterly sales exceed 300,000 yuan, the taxpayer must report the sales in the appropriate sections of the VAT declaration form [6][21]. - General taxpayers must report unbilled income in designated columns of the VAT declaration form [13][15]. Group 3: Submission and Payment - After confirming the information, taxpayers can submit their declarations through the electronic system [8]. - Upon successful submission, taxpayers can proceed to make payments if applicable or download the declaration form [9]. Group 4: Case Studies - A case study illustrates how a general taxpayer should report unbilled income and the adjustments needed when invoices are issued after the fact [16][18]. - Another case study for small-scale taxpayers shows how to report sales under the exemption threshold and the necessary documentation [20][24].