Question 1: What does the deduction for small-scale taxable activities mean? It means that you have to pay tax if you exceed the deduction standard. Specifically, if your monthly income exceeds 30,000, you need to pay value-added tax. The deduction amount for small-scale taxable activities is 30,000 per month

Question 2: What are the initial balance of the 3% tax deduction rate for taxable activities, the amount incurred in the current period, and the deduction amount in the current period? "Value Added" "Tax Tax Return Form (Applicable to Small-scale Taxpayers)" Filling Instructions

Each item of "taxable goods and services" and "taxable services" in this form should be filled in separately.

(1) The "tax period" refers to the period in which the value-added tax payable reported by the taxpayer should be filled in with the specific starting and ending year, month, and day.

(2) In the "Taxpayer Identification Number" column, fill in the taxpayer's tax registration certificate number.

(3) In the "Taxpayer Name" column, fill in the full name of the taxpayer's unit.

(4) Column 1 "VAT-exclusive sales volume subject to VAT": fill in the tax-exclusive sales volume of taxable goods, services, and taxable services, excluding taxable fixed items used in sales. Tax-exclusive sales, tax-free sales, export tax-free sales, and check-up sales of assets and used goods.

For taxpayers whose taxable services have deductible items, this column should fill in the tax-free sales after deduction, and it should be consistent with the current "VAT Return (Applicable to Small-scale Taxpayers) Attachment Information" No. 8 Column data are consistent.

(5) Column 2 "Sales without tax in special VAT invoices issued by tax authorities": fill in the total sales of special VAT invoices issued by tax authorities.

(6) Column 3 "Ordinary invoices issued by tax control equipment do not include tax sales": fill in the amount indicated on the ordinary invoices for taxable goods, labor and taxable services issued by tax control equipment. Converted sales excluding tax.

(7) Column 4 "Sales of used taxable fixed assets without tax": Fill in the sales without tax from the sales of used taxable fixed assets and the sale of used goods. Sales = sales including tax/(1+3%).

(8) Column 5 "Ordinary invoices issued by tax control equipment do not include tax sales": fill in the ordinary invoices issued by tax control equipment for the sale of used taxable fixed assets and the sale of used goods. Amount converted to sales excluding tax.

(9) Column 6 "Tax-free Sales": Fill in the sales of taxable goods and services that are exempt from VAT, and taxable services that are exempt from VAT.

For taxpayers whose taxable services have deductions, fill in the sales before deductions.

(10) Column 7 "Sales of ordinary invoices issued by tax control equipment": fill in the sales of VAT-exempt taxable goods and services and VAT-exempt taxable services issued by tax control equipment General invoice sales.

(11) Column 8 "Export tax-free sales": Fill in the sales of exports of taxable goods and services that are exempt from VAT, and exports of taxable services that are exempt from VAT.

For taxpayers whose taxable services have deductions, fill in the sales before deductions.

(12) Column 9 "Sales of ordinary invoices issued by tax control equipment": fill in the export VAT-exempt taxable goods and services issued by tax control equipment, and the export VAT-exempt taxable goods General invoice sales for services.

(13) Column 10 "Tax payable for this period": Fill in the tax payable for this period calculated based on the collection rate.

(14) Column 11 "Amount of reduced tax payable in this period": fill in the taxpayer's reduced VAT payable in this period in accordance with the provisions of tax laws. Including the VAT tax control system special equipment costs and technical maintenance fees that can be fully deducted from the VAT payable, and the VAT tax for the purchase of tax-controlled cash registers that can be deducted from the VAT payable. The tax deduction and exemption of VAT payable shall be reflected by filling in the "Appendix 4" to the Value-Added Tax Return (Tax Credit and Deduction Situation Form). Taxpayers without deductions or credits do not need to fill in this form.

When the tax reduction amount for this period is less than or equal to the "Tax payable for this period" in column 10, fill in the actual tax reduction amount for this period; when the tax reduction amount for this period is greater than the "tax payable for this period" in column 10 When "tax payable" is entered, fill in the 10th column of the current period. The portion of the current tax reduction amount that is insufficient to be offset will be carried forward to the next period for continued deduction.

(15) Column 13 "Amount of prepaid tax for this period": fill in the amount of value-added tax prepaid by the taxpayer for this period, but does not include the amount of value-added tax paid in advance.

3. Instructions for filling in the "VAT Return Form (Applicable to Small-scale Taxpayers) Attachment"

This attachment is to be filled in by taxpayers with taxable services that have deduction items , each column does not include the amount of taxable services exempt from VAT.

(1) The "tax period" refers to the period in which the value-added tax payable reported by the taxpayer should be filled in with the specific starting and ending year, month, and day.

(2) In the "Taxpayer Name" column, fill in the full name of the taxpayer's unit.

(3) Column 1 "Beginning Balance": Fill in the amount of the taxable service deduction item at the end of the previous period, and fill in "0" for the period to which the tax belongs on the date of the pilot implementation.

(4) Column 2 "Amount for the Current Period": Fill in the amount of taxable service deduction items obtained in the current period that are allowed to be deducted according to tax laws.

(5) Column 3 "Deductions for the current period": fill in... >>

Question 3: Small-scale taxpayers report 0, and the financial statements need to be filled in ? What is the deduction for the current period in the return? Small-scale taxpayers report 0 and do not need to submit financial statements. Current deductions generally refer to sales that qualify for preferential deductions.

Question 4: If the calculation of deductions for taxable activities refers to the deduction items allowed when calculating the taxable income of corporate income tax:

Items allowed to be deducted when calculating the taxable income Refers to the costs, expenses, taxes and losses related to the taxpayer's income.

1. Cost: Production and operating costs refer to the direct expenses and indirect expenses incurred by taxpayers in producing and operating products and providing services.

2. Expenses: That is, the sales expenses (operating expenses), management expenses and financial expenses incurred by taxpayers for the production, operation of goods and provision of labor services.

3. Taxes: That is, consumption tax, business tax, urban maintenance and construction tax, resource tax, land value-added tax, education surcharge and other taxes that taxpayers pay in accordance with regulations.

4. Loss: that is, various non-operating expenditures incurred by the taxpayer in the production and operation process, operating losses, investment losses and other losses that have occurred.

Question 5: The calculation of deductions for small-scale taxpayers under the business tax-to-VAT reform includes several items. The value-added tax rate for small-scale taxpayers is 3%. Value-added tax payable = 1197139.97*0.03=35914.2, stamp duty = 1197139.97*0.0005=598.57, urban construction, education surcharge, local education surcharge, water conservancy construction special fund, etc. shall be paid according to your local tax bureau. Debit: Accounts receivable/bank deposits/cash 35914.2+1197139.97 Credit: operating income 1197139.97 Credit Taxes payable - Value-added tax payable - Output tax 35914.2. Borrow: Business tax and surcharge: taxes payable - urban construction education fee surcharge, local education fee surcharge, etc.

Question 6: What does the taxable service deduction item mean? The taxable service deduction item refers to the difference in taxation Items that are allowed to be deducted: For example, 1. If a taxpayer assigns the contracted transportation business to other units or individuals, the balance of the total price and extra-price fees obtained after deducting the transportation fees paid to other units or individuals shall be the taxable business. Forehead. 2. Patent and trademark agencies engaged in patent agency services and trademark agency services shall calculate tax based on the balance of the total income from patent and trademark agencies after deducting the patent fees paid to the Patent Office of the State Intellectual Property Office and the trademark registration fees paid to the Trademark Office. turnover.

3. For organizations that organize or undertake exhibition business, all prices and extra-price fees collected directly from exhibitors can be deducted from the venue rental fees, venue construction fees, and advertising paid to third parties in accordance with regulations. The balance after fees, board and lodging, ticket fees and transportation fees is levied business tax according to the tax item of "service industry-agent industry", etc.

Question 7: What do taxable service deductions mean? Taxable service deduction items refer to items that are allowed to be deducted from differential taxation. This form generally does not need to be filled out.

There is no need to choose an invoice, just a formal invoice stipulated by the state.

Question 8: When you click on the VAT declaration page, you will be asked at the beginning of the page whether you have any difference deduction business in this period. What does this mean? Hello, Mr. Zou from the Accounting School will give you the answer

This is generally a service for businesses that were previously levied the difference in business tax and later changed to levy value-added tax

If yes, click yes, no Just click No

Welcome to click my nickname - ask all the teachers in the accounting school

Question 9: Kuaiyihua just deducted 345.33 this month, why does it show the withdrawal limit of 333? What's the meaning? As shown in the picture, it’s not possible