图解｜小规模纳税人注意！增值税申报表填报要求有调整

Core Viewpoint - The article discusses the VAT and additional tax declaration form applicable to small-scale taxpayers, detailing the various sections and requirements for accurate reporting of taxable sales and deductions [3][4][5]. Summary by Sections Section 1: Taxable Sales - The form includes sections for reporting taxable sales under different VAT rates, specifically 3% and 5%, with clear distinctions between goods, services, and exempt sales [3][4]. - It specifies that the sales amounts should be reported as tax-excluded sales, and includes categories for special VAT invoices and other VAT invoices [3][4]. Section 2: Exempt Sales - The form outlines the reporting of exempt sales, including those from small micro-enterprises and sales that do not meet the threshold for taxation [4][5]. - It emphasizes that the exempt sales should not include amounts that qualify under other VAT exemption policies [5][6]. Section 3: Tax Calculation - The form provides a detailed breakdown of how to calculate the taxable amount, including deductions for small micro-enterprises and sales below the threshold [5][6]. - It includes instructions for calculating the total tax payable after considering any deductions or exemptions [4][5]. Section 4: Additional Information - The article mentions that the form must be filled out by taxpayers engaged in taxable transactions and those transferring financial products, while other taxpayers are not required to fill it out [11]. - It also references the relevant policy guidelines from the National Taxation Bureau regarding VAT declaration [11].