(1) The Value-added Tax Declaration Form is in duplicate;

(2) a copy of the attached materials to the VAT tax return (Table 1);

(3) one copy of the attached materials to the VAT tax return (Table 2);

(4) Balance Sheet, Income Statement and one copy each;

(5) Anti-counterfeiting and tax control enterprises also need to carry billing IC cards and output tax statistics (tax copy list);

In case of corresponding business, you need to bring the following attached information:

(6) One copy of paper information and one copy of floppy disk; One copy of paper materials and floppy disk, one copy of customs duty payment certificate and one copy of paper materials and floppy disk;

(7) If an enterprise receives a special VAT invoice issued by the tax authorities for passing through the anti-counterfeiting tax control system, it must submit it to the tax authorities for certification (no business can be reported);

(8) If there are any duty-free goods for sale, it is necessary to hold the duty-free approval issued by the competent regional bureau, and attach a copy to the declaration form;

(9) In order to avoid refunding the enterprise, it is necessary to submit a copy of electronic data (floppy disk), a detailed declaration form for deduction of feed processing of production enterprises and electronic data (provided by enterprises that have obtained the tax exemption certificate for feed processing), with a copy of the tax exemption certificate for feed processing trade of production enterprises and a copy of the tax exemption verification certificate for feed processing trade of production enterprises approved by the Import and Export Branch;

(1) Detailed List of Purchase, Sale and Storage of Refined Oil (submitted by retail enterprises of refined oil).

In case of purchasing waste materials and agricultural products, the materials to be carried for future reference:

(11) Units purchasing waste materials and agricultural products and individual industrial and commercial households must bind the tax reference copies or deduction copies of the issued purchase invoices into a book according to the original 25 serial numbers, and bind less than 25 copies separately. When making normal tax returns, they shall be submitted to the national tax authorities for review together with the Statistical Table of Purchasing Waste Materials/Agricultural Products and the Detailed Table of Sales of Waste Materials.

II. VAT declaration process

(1) Check the tax registration information to see whether VAT is declared monthly or quarterly;

(2) After receiving the VAT special ticket deduction coupon, timely authenticate it in the authentication system

(3) Copy the tax with the tax control panel at the beginning of each month and report the billing information;

(4) declare through the online reporting system (if you don't understand online reporting, you can also go to the tax hall to declare every month, and the hall can declare all taxes);

(5) Tax deduction after the declaration is completed;

(6) after the declaration is completed, clear the card with the tax control panel to prevent the tax control panel from being locked;

(7) At this point, the VAT declaration is completed.

iii. how to calculate the value-added tax

the value-added tax is divided into general taxpayers and small-scale taxpayers. The calculation formula of enterprise value-added tax is: tax payable = current output tax-current input tax output tax = sales including tax ÷(1+ tax rate). The tax rates applicable to ordinary taxpayers are 16%, 1%, 6% and .

article 2 of the provisional regulations on value-added tax of the people's Republic of China

value-added tax rate:

(1) unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at a tax rate of 11%:

1.

2. Tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products for residents;

3. Books, newspapers, magazines, audio-visual products and electronic publications;

4. Feed, chemical fertilizer, pesticide, agricultural machinery and plastic film;

5. Other goods specified by the State Council.

(3) unless otherwise stipulated in items 1, 2 and 5 of this article, the tax rate for taxpayers selling services and intangible assets is 6%.