Jiading district one-stop trademark registration tax declaration

The last issue talked about the method of issuing 13% tax invoice and the method of filling in the value-added tax return. Today, I'll tell you how to open a 9% tax invoice and fill out a VAT declaration form ~ ~

What items are applicable to the invoicing of 9% VAT rate? Look at the following two pictures.

How should a general VAT taxpayer fill out a VAT return if he wants to issue a 9% tax invoice? For example ~

situation

An enterprise is a general taxpayer of value-added tax, providing transportation services in April 20 19, and issuing a special VAT invoice with a tax rate of 9%, with an amount of 200,000 yuan and a tax amount of18,000 yuan; For the sale of a batch of goods, an ordinary VAT invoice with 9% tax rate is issued, with the amount of 100000 yuan and the tax amount of 9000 yuan.

analyse

According to Article 1 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.2019 of the General Administration of Customs of the Ministry of Finance, hereinafter referred to as Announcement No.39), "If a general VAT taxpayer sells or imports goods, the original tax rate is 16%, and the tax rate is adjusted to13%; If the tax rate of 10% was originally applied, the tax rate will be adjusted to 9% ". Enterprises selling taxable goods and services at 9% tax rate shall issue invoices at 9% tax rate.

According to Article 1 of Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Relevant Matters of VAT Tax Declaration (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 19), the fourth column in the original annex information (I) is adjusted to the third column, and the project name is adjusted from "goods and processing, repair and replacement services at 10% tax rate" to "9% tax rate". Column 4b is adjusted to column 4, and the project name is changed from "service industry, real estate and intangible assets with tax rate of 10%" to "service industry, real estate and intangible assets with tax rate of 9%". Therefore, the amount and tax amount listed in the special VAT invoice with 9% tax rate should be filled in as "goods and processing, repair and replacement services with 9% tax rate".

1. Attached data line 3 (1) "9% tax rate goods and processing, repair and repair services":

The columns of "Issuing Other Invoices" and "Sales" of the Bank = 100000 (RMB)

The column of "issuing other invoices" and "output (tax payable)" of the Bank is 9000 yuan.

"Attached Information (1)" Line 4 "Services, real estate and intangible assets at 9% tax rate":

The column of "issuing special VAT invoice" and "sales amount" of the bank = 200,000 yuan.

The columns of "issuing special VAT invoice" and "output (payable) tax" of the bank = 18000 (RMB)

Total output this month (tax payable) =9000+ 18000=27000 (yuan)

The additional information (I) of this enterprise in April 2065438+2009 (tax period) is as follows:

2. The main table of this enterprise in April 2065438+2009 (tax period) is as follows:

What are the requirements for starting a company?

How to judge the occurrence time of tax obligation when invoicing

After the Shanghai company is registered, these behaviors also belong to false invoicing!

Is this the right way to handle the new year invoice?

How do companies file tax returns and issue invoices?

What should I do if the special VAT invoice is certified more?

What should I do if the special VAT invoice is lost?

These seven expenses can be deducted before tax without invoice!

What's the difference between special VAT invoice and ordinary invoice?

You can't accept these non-compliant VAT invoices. Be careful, the tax bureau is after you!

These three kinds of "ordinary invoices" cannot be lost!

The meaning and accounting method of zero tax rate, tax exemption and reduction of value-added tax