Core Viewpoint - The article discusses the procedures and requirements for small-scale taxpayers in China regarding the declaration and payment of value-added tax (VAT), particularly focusing on the treatment of unbilled income and the exemption policies for small-scale taxpayers [4][6][21]. Group 1: VAT Declaration Process - Small-scale taxpayers can log into the electronic tax bureau to handle their VAT declarations [2]. - The process involves selecting the appropriate reporting method based on sales volume, with specific forms for small-scale taxpayers [3][4]. - For sales under 100,000 yuan per month or 300,000 yuan per quarter, small-scale taxpayers are exempt from VAT [4][6]. Group 2: Reporting Unbilled Income - Unbilled income must be included in the total sales revenue when determining eligibility for VAT exemption [4][6]. - If the quarterly sales exceed 300,000 yuan, the taxpayer must report the sales in the appropriate sections of the VAT declaration form [6][21]. - General taxpayers must report unbilled income in designated columns of the VAT declaration form [13][15]. Group 3: Submission and Payment - After confirming the information, taxpayers can submit their declarations through the electronic system [8]. - Upon successful submission, taxpayers can proceed to make payments if applicable or download the declaration form [9]. Group 4: Case Studies - A case study illustrates how a general taxpayer should report unbilled income and the adjustments needed when invoices are issued after the fact [16][18]. - Another case study for small-scale taxpayers shows how to report sales under the exemption threshold and the necessary documentation [20][24].

Core Viewpoint - The article discusses the necessity of declaring unbilled income for VAT purposes, the consequences of failing to do so, and the procedures for making such declarations. Group 1: VAT Declaration Requirements - Unbilled income must be declared for VAT purposes as it is included in the taxable income alongside billed income and other types of income [3] - The VAT declaration includes various income types, and unbilled income is explicitly required to be reported [3] Group 2: Consequences of Non-Declaration - Failure to declare unbilled income can lead to penalties, including fines ranging from 50% to five times the unpaid tax amount, and potential criminal charges for tax evasion [4] Group 3: VAT Declaration Procedures - For general VAT taxpayers, unbilled income should be reported in the specified section of the VAT declaration form [6] - Small-scale VAT taxpayers with quarterly sales not exceeding 300,000 must report unbilled income directly in the appropriate sections of their VAT declaration form [6][14] - If a small-scale taxpayer's quarterly sales exceed 300,000, they must report the unbilled income in the relevant sections of the VAT declaration form, indicating the applicable tax rate [14] Group 4: Adjustments After Invoice Issuance - General VAT taxpayers can report unbilled income as a negative value in the declaration form if they later issue an invoice for that income, effectively reducing their reported sales for that period [19] - Small-scale VAT taxpayers must combine all sales income, including both billed and unbilled, to determine eligibility for tax exemptions [11]