增值税纳税申报操作与常见误区

Group 1 - The article provides detailed instructions for small-scale taxpayers on how to declare and pay value-added tax (VAT) and additional taxes through the electronic tax bureau [1][21] - It outlines two declaration methods for small-scale taxpayers: confirmation declaration and form-filling declaration, with specific steps for each method [4][22] - The confirmation declaration requires taxpayers to verify sales income and report any unbilled income separately for goods and services [5][6][7] Group 2 - General taxpayers must also log into the electronic tax bureau to declare VAT and additional taxes, with three declaration modes: confirmation, supplementary, and form-filling [21][22] - The confirmation mode for general taxpayers involves verifying displayed data and making necessary adjustments for unbilled income [23][25] - The article emphasizes the importance of timely tax declaration, even if no business activity occurred, to avoid negative impacts on the company's tax credit rating [31][42] Group 3 - Common misconceptions regarding VAT declaration are addressed, such as the belief that no declaration is needed if no invoices are issued [32][34] - Taxpayers are reminded that unbilled income creates a tax obligation and must be reported accordingly [32][46] - The article highlights the consequences of failing to declare taxes accurately, including potential penalties and impacts on business operations [43][44]