增值税申报

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12366每周热点丨收藏!增值税申报填写常见问题
蓝色柳林财税室· 2025-10-13 01:26
房地产开发企业预售自行开发的房地产项目,第2栏"销售不动产"第1列"销售额"填写本期收取的预收款(含税),包括在取得预收款当月或主 管税务机关确定的预缴期取得的全部预收价款和价外费用。 欢迎扫描下方二维码关注: 提问 一般纳税人提供建筑服务,已在建筑服务发生地预缴的税款应如何在增值税申报表中体现? 深税君 一般纳税人提供建筑服务,已在建筑服务发生地预缴的增值税税款填写在 《增值税及附加税费申报表附列资料(四)》(税额抵减情况表)中 的第3行"建筑服务预征缴纳税款"。该行第2列"本期发生额"填写本期已预缴的增值税税款,第4列"本期实际抵减税额"填写本期需要抵减的税 额,未抵减完的税额会形成第5列"期末余额"。 同时,主表第28栏"①分次预缴税额"按当期实际可抵减数填入本栏,不足抵减部分结转下期继 续抵减 。 提问 《增值税及附加税费预缴表》中的"销售额"是否为不含税销售额? 深税君 根据《增值税及附加税费预缴表》及其附列资料填写说明,第1列"销售额" 应填写含税销售额 ,具体如下: 纳税人提供建筑服务,第1栏"建筑服务"第1列"销售额"填写纳税人提供建筑服务取得的全部价款和价外费用(含税)。 纳税人出租不动产, ...
【实用】四问四答带您了解车辆购置税热点问答
蓝色柳林财税室· 2025-10-12 01:10
欢迎扫描下方二维码关注: 近日,有买车计划的小伙伴咨询申税小微:"申税小微,我打算要买车了,请问关于车辆购置税有啥注意事项吗?" 今天,申税小微梳理了相关热点问答,感兴趣的小伙伴们一起来了解一下吧~ | 购置日期在2024 | | 每辆新能源乘用车 | | --- | --- | --- | | 年1月1日至2025 | 免征车辆购置税 | 免税额不超过 | | 年12月31日期间 的新能源汽车 | | 3万元 | | 购置日期在2026 年1月1日至2027 | 减半征收车辆购置税 | 每辆新能源乘用车 减税额不超过 | | 年12月31日期间 | | | | 的新能源汽车 | | 1.5万元 | in Friday Frida 购置日期按照机动车销售统一发票或 海关关税专用缴款书等有效凭证的开具日 期确定。 问题2:申税小微,我在购买新车后 车辆购置税需要去哪里缴纳呢?有没有 什么便捷的办理方式呀? 答:购置应税车辆的纳税人,应当到下列地点申 报纳税: 您可以登录电子税务局App,通过【办&查】- 【申报缴纳】 -【车辆购置税申报】模块办理或 者登录电子税务局网页版,通过【我要办税】 【税费申报及缴纳】— ...
山西:一般纳税人销售使用过的固定资产适用简易计税方法,如何填写申报表?
蓝色柳林财税室· 2025-10-10 01:42
欢迎扫描下方二维码关注: 1,23 66 办税"我帮您 有来电咨询 我是一般纳税人,销售使用过的设备适用 简易计税办法,取得含税销售额103000元, 该怎么填表? "12366办税我帮您"回复 结合相关政策规定,在不考虑其他情况 下,您可以分三步进行填报。 第一步,您需要把价款按3%征收率换算为 不含税销售额,税款填写至附表一第11行对应 的栏次,其中销售额=含税销售额(即固定资 产处理价格) ÷ (1+3%)。 上册】, 可以是手坦用同切分为公内出口 /01L4X年/7%JX4 增值税优惠政策, 填表方法如下: 1.将价款按3%征收率换算为不含税销售额,销售额= 含税销售额÷(1+3%),销项税额=销售额X3%。将销售额、 销项税额填写至《增值税及附加税费申报表附列资料(一)》 第11栏对应的列次。 2.《增值税减免税申报明细表》的减税项目中"减税性 质代码及名称" 选择 "0001129924|销售旧货(不含二手车 经销)、已使用固定资产减征增值税|《财政部 国家税务总 局关于简并增值税征收率政策的通知》 财税 (2014) 57号 第一条",对应减征的增值税应纳税额按销售额的1%计算 填写在《增值税减 ...
婚前买的房,婚后加名要缴税吗?
蓝色柳林财税室· 2025-09-30 01:05
欢迎扫描下方二维码关注: 供稿:仙居县局 作者:鲍珊珊 谢媚蝶 来源 浙江税务 欢迎扫描下方二维码关注: 2566 : 您好! 这里是青岛12366纳税 缴费服务热线,请问有什么可 以帮您? 般纳税人外贸企业出口免退 税如何填写增值税申报表? 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 用修复前已适用的税费政策和管理服 务措施不作追溯调整。 雞環: 般纳税人外贸企业出口销售额 应区分销售货物及加工修理修配 劳务和销售服务,分别填写《增 值税及附加税费申报表附列资料 (一)(本期销售情况明细)》第18行 "货物及加工修理修配劳务"和19 行"服务、不动产和无形资产"及 《增值税减免税申报明细表》。 购进货物(服务)取得的增值税专用 发票应填写《增值税及附加税费 申报表附列资料(二)(本期进项税 额明细)》第26行"本期认证相符 且本期未申报抵扣"。 SEC= MARK 40 FF 4 5 8 该如何修复? 《纳税缴费信用 ...
企业和员工之间达成协议,由企业承担员工工资的个税,该部分由企业负担的个人所得税企业是否可以扣除?
蓝色柳林财税室· 2025-09-22 00:57
欢迎扫描下方二维码关注: 感谢您 抽出 · 来阅读 END 推 荐 阅 读 欢迎扫描下方二维码关注: 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用,并非实际办税费的标准,欢迎交流学习,共同分享学习经验成果。文章版权归原作者所有,如有不妥,请联系删除。 球是高新技不企业。 回印 又符合软件生产企业和集 成电路生产企业定期减半 征收企业所得税优惠条件 的, 应如何享受优惠? 居民企业被认定为高新 技术企业,同时又符合软件 生产企业和集成电路生产企 业定期减半征收企业所得税 优惠条件的: 可以选择适用高新技术 企业的15%税率; 企业逾期代扣代缴员工工资薪金个税产生的滞纳金是否可以在计算企业所得税应纳税所得额时扣除? 取得未开票收入如何填报增值税申报表? 境内货物多式联运的印花税计税依据怎么确定? 因应税凭证列明的增值税税款计算错误,对计税依据有什么影响? √ 也可以选择依照25%的 法定税率减半征税; 来源青海税务 ▲ 注意事项 × 另第点一 只要销售农产品即可免税,包括外购 或加工后的产品。 V TE解 农业生产者销售的自产 ...
经营主体发生纳税缴费失信行为,该如何修复?
蓝色柳林财税室· 2025-09-21 07:16
Group 1 - The article discusses the process of correcting tax payment credit ratings for businesses that have rectified their dishonest behavior, with a completion timeline of 15 working days from the application acceptance date [3] - Businesses that have not yet had their dishonest behavior recorded in the tax credit evaluation results do not need to apply; tax authorities will update the results based on the correction status during the annual evaluation [3][4] - Tax authorities will expand and optimize credit repair channels according to national regulations and gradually increase the scope of credit repair without application based on tax credit information collection [3] Group 2 - The article outlines two scenarios for recording dishonest behavior in tax credit evaluations: direct judgment by tax authorities and inclusion in annual evaluation indicators [4] - The article references the "Tax Payment Credit Management Measures" published by the State Administration of Taxation, which serves as the policy basis for the discussed procedures [5]
不合规发票提示!请自查
蓝色柳林财税室· 2025-09-13 07:20
Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations, highlighting that non-compliant invoices cannot be used for tax deductions, refunds, or reimbursements [4][6]. Invoicing Regulations - All units and individuals must issue invoices in numerical order, ensuring complete and accurate information, and must print all copies at once with consistent content [4]. - Invoices lacking the payer's full name or taxpayer identification number are deemed non-compliant and cannot be used for tax deductions or refunds [4]. - Since July 1, 2017, businesses must provide their taxpayer identification number or unified social credit code when requesting VAT invoices, and sellers must include this information on the invoices [4]. Consequences of Non-compliance - Obtaining non-compliant invoices can lead to significant issues, including the inability to use them as tax evidence [6]. - Any unit or individual is prohibited from issuing invoices that do not reflect actual business transactions, including altering item names or amounts on invoices [6]. Additional Information - The article references specific regulations from the National Taxation Administration regarding VAT invoice issuance and compliance [4][12].
新电子税务局注销办理流程指引
蓝色柳林财税室· 2025-09-13 07:20
Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].
看这篇,申税小微助您顺利申报增值税
蓝色柳林财税室· 2025-09-07 00:46
Core Viewpoint - The article highlights six common misconceptions regarding VAT declaration, aiming to assist taxpayers in correctly completing their VAT submissions for the month. Group 1: Misconceptions and Correct Interpretations - Misconception 1: Gifts to clients do not require VAT declaration. Correct Interpretation: Gifts purchased for clients are considered a sale under tax law and must be declared for VAT [3][4][5]. - Misconception 2: Small-scale taxpayers who register as general taxpayers mid-quarter do not need to file small-scale taxpayer declarations. Correct Interpretation: They must complete both small-scale taxpayer and general taxpayer declarations for the corresponding periods [6][7]. - Misconception 3: Small-scale taxpayers with monthly sales under 100,000 yuan can file zero VAT declarations. Correct Interpretation: Exemption from VAT does not equate to zero declaration; actual exempt amounts must be reported [8][9][10]. - Misconception 4: Companies can deduct input VAT for rented properties used as employee dormitories. Correct Interpretation: Input VAT for employee dormitories cannot be deducted, even with a special invoice [12][13][14]. - Misconception 5: General taxpayers can fully deduct input VAT on water and electricity bills when engaging in both simplified and general taxation projects. Correct Interpretation: Only the portion of input VAT related to general taxation projects can be deducted; the rest must be calculated and adjusted accordingly [15][16][17]. - Misconception 6: General taxpayers can only deduct input VAT at a 9% rate for agricultural products. Correct Interpretation: If agricultural products are used for producing or processing goods at a 13% rate, an additional 1% can be deducted, totaling a 10% deduction rate [18][19].
农业生产者销售自产农产品如何申报增值税?
蓝色柳林财税室· 2025-09-01 01:34
Core Viewpoint - The article discusses the tax reporting procedures for small-scale and general VAT taxpayers in China, particularly focusing on the exemption policies for agricultural products and the necessary steps for filing VAT returns [2][4][6]. Group 1: Small-Scale Taxpayer Reporting - Company A, as a small-scale VAT taxpayer, benefits from the exemption policy for self-produced agricultural products, reporting a revenue of 1,000,000.00 yuan in the second quarter of 2025 [2]. - The first step in the reporting process involves filling out the VAT declaration main form, specifically entering the total amount of exempt sales in the designated line for "other exempt sales" [2]. - The VAT exemption details must be filled in the VAT exemption declaration detail form, including the sales amount and the calculated exempt tax amount based on a 3% rate [4]. Group 2: General Taxpayer Reporting - Company B, classified as a general VAT taxpayer, also enjoys the exemption policy for self-produced agricultural products, reporting a revenue of 1,000,000.00 yuan in June 2025 [6]. - Similar to small-scale taxpayers, the first step for general taxpayers is to fill out the VAT declaration main form, specifically entering the total amount of exempt sales in the "exempt goods sales amount" section [6].