享受先进制造业增值税加计抵减应如何填写报表？填写方法

Core Viewpoint - The article aims to assist taxpayers in understanding tax policies and procedures, specifically focusing on the key points for filling out the VAT deduction form for advanced manufacturing industries [1]. Group 1: VAT Deduction Form Filling Guidelines - Taxpayers eligible for the additional deduction policy should fill out lines 6 to 8 of the form, reflecting their deduction situation [2]. - The first column "Beginning Balance" should include the previous period's ending balance of the additional deduction amount, which is zero for first-time applicants [3]. - The second column "Current Period Amount" should reflect the additional deduction amount calculated at 5% of the deductible input VAT for the current period [3]. - For enterprises engaged in export business, the "Current Period Amount" will prompt a section to fill in the input VAT corresponding to export business, which cannot be deducted [5]. - The third column "Current Period Adjustment Amount" should be filled with 5% of the amount of input VAT that is reversed during the current period [6]. - The "Current Period Deductible Amount" is calculated as "Beginning Balance" + "Current Period Amount" - "Current Period Adjustment Amount" [8]. - The "Actual Deductible Amount" for the current period is determined based on whether the "Current Period Deductible Amount" is greater than or equal to zero, with two specific scenarios outlined for filling this out [10][11]. - The ending balance is calculated as "Current Period Deductible Amount" - "Actual Deductible Amount," which reflects the remaining additional deduction amount to be carried over to the next period [13]. Group 2: Tax Filing Extensions - Taxpayers can apply for an extension of tax filing under unforeseen circumstances such as natural disasters or public health emergencies that prevent timely filing [18]. - Extensions may also be granted for special financial processing reasons when accounting is not completed, making it difficult to calculate taxable amounts [18]. Group 3: R&D Expense Deduction Policy - Certain industries, including real estate, are not eligible for the additional deduction policy for R&D expenses, as specified by tax regulations [20]. - An example illustrates that a construction company investing in energy-saving technology cannot benefit from the R&D expense deduction due to its classification in the real estate sector [20].