The "Tax Collection and Management Law of the People's Republic of China" stipulates the process for small-scale taxpayers to declare value-added tax. Small-scale taxpayers can refer to it when reporting. So what are the specific procedures?

Specific process for small-scale VAT declaration

1. First log in to the Electronic Taxation Bureau. After entering the Electronic Taxation Bureau, click Declaration and Payment.

2. After entering the payment declaration interface, click "VAT is applicable to small-scale taxpayers" to fill in the declaration form.

3. The value-added tax exempt income of large-scale taxpayers should be filled in: Line 10 or 11.

4. After filling in the tax-free income, fill in the tax-free amount. The tax exemption amount for small-scale taxpayers is filled in: Line 18 or Line 19. 5. Select Yes or No at the end of the table for self-declaration. Selecting Yes represents the declaration by personnel within the enterprise. After choosing whether to declare it yourself, fill in the ID number of the person handling it.

6. After verification, click Declaration.

The taxable scope of VAT

General scope: The taxable scope of VAT includes the sale (including import) of goods and the provision of processing and repair services.

Special items: Cargo futures (including commodity futures and precious metal futures); - Cargo futures are subject to VAT and tax is paid during the physical delivery process; banks sell gold and silver, pawnbrokers sell pawned items, and consignment The business of selling items on consignment by consignors, the production and allocation of philatelic commodities, and the business of selling philatelic commodities by other units and individuals other than the postal department.

Deemed sales: The following eight behaviors are regarded as sales of goods in the VAT law, and all of them are subject to VAT. Entrusting others to sell goods on behalf of others, selling goods on behalf of others, moving goods from one place to another (except in the same county or city), using self-produced or entrusted processing goods for non-taxable items; using self-produced or entrusted processing goods or purchase goods as investments in other units; distribute self-produced, entrusted processing or purchased goods to shareholders or investors, use self-produced or entrusted processing goods for employee welfare or personal consumption, use self-produced or entrusted processing goods for employee welfare or personal consumption, Or the purchased goods are given to others free of charge.