图解｜一般纳税人注意！增值税申报表填报要求有调整

Group 1 - The article discusses the details of the Value-Added Tax (VAT) and additional tax declaration forms, specifically focusing on the sections relevant to taxable sales and exemptions [4][5][10]. - It outlines the requirements for filling out the VAT declaration forms, including the need to specify taxable service sales, exempt service sales, and the details of input tax deductions [6][12][14]. - The article emphasizes the importance of accurately reporting sales amounts and tax liabilities, including the handling of prepayments and adjustments for previous periods [7][8][10]. Group 2 - The article provides specific instructions for reporting input tax amounts, including the need to differentiate between certified invoices and other tax deduction documents [10][11]. - It highlights the conditions under which taxpayers can transfer input tax amounts out, particularly in cases of non-deductible transactions or adjustments [12][13]. - The article also mentions the simplified tax calculation method applicable to public transportation services starting from January 1, 2026, allowing for a reduced tax rate of 3% [22][23].