山西：一文了解增值税一般纳税人申报表填报要求有调整

Core Viewpoint - The article discusses the adjustments made to the VAT declaration form for general taxpayers in response to the new VAT policy, which will take effect on February 1, 2026 [1]. Adjustment Principles - The current declaration form will remain unchanged in its overall structure [2]. - Existing VAT policies that have not changed will maintain their reporting standards [2]. - Adjustments to VAT policies will be reflected in the declaration form by modifying or expanding the reporting sections to clarify the new policy requirements [2]. Specific Adjustments - The declaration form will include specific sections for reporting taxable service sales, exempt service sales, and prepayment tax amounts for oil and gas enterprises [3][4][6]. - The third section of the declaration form will now require taxpayers to report taxable service sales, including processing and repair services, intangible assets, and real estate sales [19]. - The tenth section will require reporting of exempt service sales, which includes services that are exempt from VAT or subject to a zero tax rate, excluding sales eligible for exemption, offset, or refund [4][19]. - Additional instructions will clarify that "services" in the reporting sections do not include processing and repair services [19]. Additional Reporting Requirements - The declaration form's supplementary materials will require detailed reporting of sales and input tax amounts, including specific instructions for various categories of transactions [9][11]. - Taxpayers will need to report any input tax amounts that cannot be deducted due to non-taxable transactions or annual adjustments [10].