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].

欢迎扫描下方二维码关注： 在企业的日常经营中，未开具发票的收入需要申报增值税吗？未及时申报有什么影响呢？应该如何申报呢？今天，让 我们通过一系列热点问答，来深入了解 未开票收入的相关规定和操作要点 。 1.未开票收入是否需要申报增值税？ 答： 按照相关规定，增值税申报收入包括开票收入、未开票收入、纳税评估收入、稽查查补收入等，因此未开票收入 需 要申报增值税 。 2.如果没有及时申报未开票收入会有什么影响？ 答： 根据《中华人民共和国税收征收管理法》第六十三条规定，纳税人伪造、变造、隐匿、擅自销毁账簿、记账凭证， 或者在账簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴 应纳税款的，是偷税。 对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之 五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。 3.未开票收入如何进行增值税申报？ 问 答： 区分增值税一般纳税人及增值税小规模纳税人。 1.增值税一般纳税人 增值税一般纳税人如果取得未开票收入，在《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5至6 列"未 ...