Group 1 - The article provides detailed instructions for small-scale taxpayers on how to declare and pay value-added tax (VAT) and additional taxes through the electronic tax bureau [1][21] - It outlines two declaration methods for small-scale taxpayers: confirmation declaration and form-filling declaration, with specific steps for each method [4][22] - The confirmation declaration requires taxpayers to verify sales income and report any unbilled income separately for goods and services [5][6][7] Group 2 - General taxpayers must also log into the electronic tax bureau to declare VAT and additional taxes, with three declaration modes: confirmation, supplementary, and form-filling [21][22] - The confirmation mode for general taxpayers involves verifying displayed data and making necessary adjustments for unbilled income [23][25] - The article emphasizes the importance of timely tax declaration, even if no business activity occurred, to avoid negative impacts on the company's tax credit rating [31][42] Group 3 - Common misconceptions regarding VAT declaration are addressed, such as the belief that no declaration is needed if no invoices are issued [32][34] - Taxpayers are reminded that unbilled income creates a tax obligation and must be reported accordingly [32][46] - The article highlights the consequences of failing to declare taxes accurately, including potential penalties and impacts on business operations [43][44]

Core Viewpoint - The article emphasizes the importance of tax compliance for enterprises, highlighting common misconceptions regarding tax declaration obligations and the necessity of timely submissions regardless of business activity or income status [10][12][13]. Misconceptions and Compliance Guidelines - Misconception 1: Enterprises that have not conducted business and have no income are exempt from tax declaration. Compliance Reminder: According to the Tax Collection and Administration Law, taxpayers must submit tax declarations even if there is no taxable income [10][12]. - Misconception 2: Enterprises enjoying tax exemptions do not need to file tax declarations. Compliance Reminder: Taxpayers must still file tax declarations during the exemption period [13]. - Misconception 3: Income not invoiced does not require VAT declaration. Compliance Reminder: VAT obligations arise upon receipt of payment or issuance of invoices, necessitating timely VAT declarations [14][16]. - Misconception 4: Small-scale taxpayers can change their reporting frequency based on quarterly sales. Compliance Reminder: Once a reporting frequency is chosen, it cannot be changed within the same accounting year [18][19]. - Misconception 5: Small-scale taxpayers can enjoy VAT exemptions based on selective sales figures. Compliance Reminder: All taxable sales must be aggregated to determine eligibility for VAT exemptions [20][21].

Core Viewpoint - The article addresses the confusion among taxpayers regarding the accurate filling of the VAT tax declaration form when issuing both special and ordinary VAT invoices in the same month. It provides a detailed example to clarify the process for general taxpayers [12][13]. Group 1: VAT Invoices - Special VAT invoices are designed and printed under the supervision of the State Administration of Taxation and have a deduction function, serving as an important certificate for general VAT taxpayers to deduct VAT [12]. - Ordinary VAT invoices are issued during the sale of goods or provision of services and generally cannot be used for input tax deductions, except for special provisions [12]. Group 2: Example Analysis - A construction material sales company, as a general taxpayer, had a total sales revenue of 660,000 yuan (excluding tax) in May 2025, with 460,000 yuan from special VAT invoices and 200,000 yuan from ordinary VAT invoices [13][14]. - The output tax for the special VAT invoice sales is calculated as 460,000 × 13% = 59,800 yuan, while for the ordinary VAT invoice sales, it is 200,000 × 13% = 26,000 yuan [17]. Group 3: Filling the VAT Declaration Form - The VAT declaration form should reflect the sales amounts and corresponding output tax for both special and ordinary invoices, ensuring accurate reporting of the total sales and tax liabilities [18][19]. - The example illustrates how to fill out the VAT declaration form, specifying the sales amounts and output tax for both types of invoices under the applicable tax rates [18][19].

Core Viewpoint - The article discusses the procedures and requirements for confirming the purpose of export tax declaration forms for goods subject to tax, emphasizing the importance of compliance with the new regulations set by the tax authorities [4][17]. Group 1: Policy Basis - The announcement from the National Taxation Bureau and other authorities outlines that taxpayers exporting taxable goods must treat these as domestic sales for VAT and consumption tax purposes [4]. - Taxpayers must complete the purpose confirmation of the export tax declaration forms before filing VAT tax returns [4]. Group 2: Confirmation Process - The process for confirming the purpose of export tax declaration forms involves logging into the electronic tax bureau and navigating to the relevant section for export tax management [5]. - The system automatically displays all declaration forms pending confirmation, with default settings for the export date and status [7]. - Taxpayers can confirm whether the goods listed in the declaration forms are to be reported as unbilled income for the current period [9]. Group 3: Confirmation Features - A one-click confirmation feature allows taxpayers to confirm all declaration forms at once if they all require reporting of unbilled income [11]. - A batch confirmation option is available for taxpayers who need to confirm only certain declaration forms [13]. Group 4: Reporting Requirements - For declaration forms that do not require reporting of unbilled income, taxpayers must select "no" and provide a reason for not reporting [18]. - Taxpayers can also indicate if the goods are for export tax refund or exempt from export tax [23]. Group 5: Status and Importing - After confirming the purpose of the export tax declaration forms, the status changes from "pending confirmation" to "confirmed," and details can be viewed [24]. - Taxpayers can download templates for batch importing unbilled income declaration forms [27]. Group 6: Revocation - If there is an error in the status of the declaration forms, taxpayers can use the batch revocation feature to change the status back to "pending confirmation" [33].