Core Viewpoint - The article emphasizes the importance of accurately reporting value-added tax (VAT) income, including both invoiced and non-invoiced income, to avoid legal penalties and ensure compliance with tax regulations [3][4]. Group 1: VAT Reporting Obligations - VAT taxpayers must report all income, including non-invoiced income, in the VAT declaration form, as per the regulations outlined in the Provisional Regulations on Value-Added Tax of the People's Republic of China [3][4]. - Failure to report non-invoiced income can lead to severe consequences, including tax recovery, late fees, and potential criminal charges for tax evasion [4]. Group 2: Reporting for General and Small-Scale Taxpayers - General VAT taxpayers must fill out specific sections in the VAT declaration form for non-invoiced income, detailing sales amounts and applicable tax rates [6]. - Small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan or quarterly sales do not exceed 300,000 yuan [7]. - If small-scale taxpayers exceed the quarterly sales threshold of 300,000 yuan, they must report non-invoiced income in the appropriate sections of the VAT declaration form [8].