国家税务总局关于调整增值税纳税申报有关事项的公告国家税务总局公告2026年第6号及附件和解读

Core Viewpoint - The article discusses the adjustments made by the State Taxation Administration regarding the Value-Added Tax (VAT) declaration process to facilitate compliance with the new VAT law and its implementation regulations, aiming to enhance the accuracy and convenience of VAT reporting for taxpayers [2][15]. Summary by Sections Adjustments to VAT Declaration Forms - The VAT declaration forms for general and small-scale taxpayers, as well as the VAT prepayment form, will have specific sections adjusted to align with the new VAT policies, while maintaining the overall structure of the forms [5][10]. - The adjustments include expanding the reporting scope for service, intangible assets, and real estate in the main form for general taxpayers, and clarifying the reporting of exempt sales for small-scale taxpayers [6][10]. Enhancements to Reporting Accuracy - A new detail pop-up feature has been added to the reporting system to assist taxpayers in accurately filling out the "other" input tax sections, along with smart reminders for common errors related to policy changes [3][15]. Specific Changes in Reporting Requirements - The definition of "taxable labor sales" has been updated to include "taxable services," and the reporting requirements for exempt labor sales have been clarified to exclude certain sales [16][18]. - For small-scale taxpayers, the reporting of exempt sales and amounts has been adjusted to specify that it should only include sales that do not reach the threshold for taxation [10][21]. New Reporting Items for Oil and Gas Enterprises - The VAT prepayment form has introduced a new item for "production and living services" specifically for oil and gas enterprises, detailing how to report sales and prepayment amounts related to these services [25][26]. Examples of Reporting Adjustments - Several examples illustrate how different types of taxpayers, including general and small-scale taxpayers, should report their sales and tax amounts under the new guidelines, emphasizing the importance of accurate reporting based on the updated definitions and requirements [17][20][24].