2. Fill in the sales information of this period in the attached information (1) of the VAT tax return.
3. As the simple collection rate method of 5% is selected, the input tax amount of 565,438+000 yuan corresponding to the obtained special VAT invoice will not be deducted, and it is unnecessary to fill in the VAT tax return.
4. Fill the tax-free sales of 5 10000 before deducting the difference in column 5 "general items" and "months" of the VAT tax return (applicable to general taxpayers), and fill "500" in column 2 1, column 24, column 32 and column 34 "general items" and "months".
I. Transfer of financial commodities
(1) The transfer of bill financial commodities refers to the business activities of transferring the ownership of foreign exchange, marketable securities, non-commodity futures and other financial commodities. The transfer of other financial commodities includes the transfer of various asset management products such as funds, trusts and wealth management products and various financial derivatives.
(2) When the sales amount is transferred to a financial commodity, the sales amount shall be the balance of the sales price minus the purchase price. The positive and negative differences in the transfer of financial commodities shall be regarded as the sales volume according to the balance after profit and loss balance. If there is a negative difference after the offset, it can be carried forward to the next tax period to offset the sales of the transferred financial goods in the next period, but if there is still a negative difference at the end of the year, it may not be carried forward to the next fiscal year. The purchase price of financial commodities can be calculated by weighted average method or moving weighted average method, and shall not be changed within 36 months after selection. No special VAT invoice shall be issued for the transfer of financial commodities.
(3) Invoicing is the normal invoicing function in the new version of VAT invoice management system, and the general VAT invoice is issued in full according to the selling price and the tax rate of 6%.
(4) Reporting requirements: In the attached information (1) of the VAT tax return, the third column "sales amount" and the fifth column "output tax amount" should be filled in according to the amount and tax amount of the VAT ordinary invoice issued; Fill in the purchase price of financial goods in column 12 of line 5, "Actual deduction amount of labor, real estate and intangible assets in this period". The total amount of labor, real estate and intangible assets (excluding tax sales) in column 1 of "financial goods transfer project with tax rate of 6%" in line 4 of Attached Information of VAT Tax Return (III) shall be filled in according to the total amount of VAT ordinary fare tax, and the amount of financial goods in column 3 shall be filled in.
Second, brokerage services.
(1) Bill brokerage agency service refers to all kinds of brokerage, intermediary and agency services. Including financial agents, intellectual property agents, freight forwarders, customs agents, legal agents, real estate agents, professional agents, marriage agents, bookkeeping agents, auctions, etc. Freight forwarding business refers to the business activities of handling cargo transportation, loading and unloading, warehousing, ship entry and exit, pilotage, berthing and other related procedures for the client in the name of the client by accepting the entrustment of the consignee, consignor, shipowner, charterer or ship operator. Agency customs declaration service refers to the business activities entrusted by the consignee or consignor of import and export goods to handle customs declaration procedures on his behalf.
(2) The sales volume of brokerage business is the balance of the total price and out-of-price expenses after deducting the government funds or administrative fees charged to and paid on behalf of the entrusting party. No special VAT invoice shall be issued for government funds or administrative fees charged to the entrusting party.
(3) Invoice issuing method 1: Through the ordinary invoicing function in the new VAT invoice management system, the special VAT invoice is issued at the tax rate of 6% after deducting all the extra-price expenses after the government funds or administrative fees charged and paid on behalf of the entrusting party; General VAT invoice shall be issued at the rate of 6% for the expenses paid on behalf of the company. Method 2: Through the ordinary invoicing function in the new version of the VAT invoice management system, the general VAT invoice is issued in full, with the tax rate of 6%, and all extra-price expenses are obtained.
(4) The amount and tax amount of VAT invoices (including special VAT invoices and general VAT invoices, the same below) in columns "sales" and "output (taxable amount)" of line 5 1, 2, 3 and 4 are required to be filled in; Fill in the expenses paid on behalf of the company in the column "actual deduction amount of labor, real estate and intangible assets in this period" in line 5 12. Data attached to the VAT tax return (3) Line 3 of column 1, the total amount of tax on labor, real estate and intangible assets (duty-free sales), and the items with the tax rate of 6% (excluding the transfer of financial goods); Fill in the column of "Current Amount" in the third column of line 3 for payment on behalf of the company.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.