general taxpayer
Q: What information must the general taxpayer fill in when filing tax returns?
A: The materials that general taxpayers must fill in for tax returns mainly include 1 main table and 8 schedules:
(1) VAT tax return (applicable to general taxpayers) (main table);
(2) Data attached to the VAT tax return (1) (sales details of the current period);
(3) Attached materials to the VAT tax return (2) (details of input tax in this period);
(4) Data attached to the VAT tax return (3) (details of deduction items of service industry, real estate and intangible assets);
(5) Information attached to the VAT tax return (4) (tax deduction form);
(6) Data attached to the VAT tax return (5) (calculation table of real estate installment deduction);
(7) Fixed assets input tax deduction form (excluding real estate);
(8) List of current input tax deduction structure;
(9) List of VAT tax reduction and exemption declarations.
It should be noted that the main table, current sales details, current input tax details and current input tax deduction structure details are required to be filled in by all ordinary taxpayers, and the rest are only required to be filled in when related businesses occur. For example, if the general taxpayer sells labor services, real estate and intangible assets, and the price can be deducted from the total price and out-of-price expenses according to the relevant regulations, it is necessary to fill in this form, and other information is not needed.
Q: Do ordinary taxpayers need other information besides the required information when filing tax returns?
A: Yes. In addition to the required information, the general taxpayer should also prepare the following information for future reference:
(1) The issued unified invoice for tax-controlled motor vehicle sales and the stub of ordinary invoice;
(2) A special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales) that meets the deduction conditions and is declared and deducted in this period;
(3) A copy of the special payment letter and ordinary invoice for customs import value-added tax obtained from the purchase of agricultural products that meet the deduction conditions in this period;
(4) VAT payment vouchers and their lists, written contracts, payment vouchers, and statements or invoices of overseas units that meet the deduction conditions and declare the current deduction;
(5) A copy of the stub or check of the issued agricultural product purchase certificate;
(6) When a taxpayer sells labor services, real estate and intangible assets, it shall deduct the price from the total price and out-of-price expenses obtained in accordance with the relevant regulations and the list thereof;
(seven) other materials prescribed by the competent tax authorities.
Q: What should ordinary taxpayers who are newly included in the pilot reform of the camp pay attention to when filing?
A: General taxpayers in four major industries, such as construction, real estate, finance and life service, should pay attention to the following matters when filing tax returns:
(1) 2016 May1day, general taxpayers newly included in the pilot project of camp reform will be exempted from invoice certification from May to July, and invoice certification regulations will be applied according to tax credit rating from August.
(2) When reporting, check whether the input tax in the current input tax deduction structure list is consistent with the current input tax list, and whether the stub copy is consistent with the current invoicing situation.
(3) Financial statements should be fully reported before the return. Please pay attention to the consistency between the financial statements and the relevant data in the declaration form.
(4) After submitting all schedules and main tables, you need to click "Declare All", and the system will automatically check the intra-table and inter-table logic. If the verification fails, a corresponding prompt will be generated, and the report will be revised and resubmitted according to the prompt requirements.
Small-scale taxpayer
Q: Which taxpayers can choose to declare quarterly?
A: Taxpayers who can choose to declare quarterly include small-scale taxpayers, banks, finance companies, trust and investment companies and credit cooperatives. Except in special circumstances, it should be declared quarterly (including the business tax taxpayer who originally declared quarterly), and the value-added tax should be declared in the second quarter of the July collection period (May and June). If the above-mentioned pilot taxpayers need to declare value-added tax on a monthly basis, they shall inform the competent tax authorities in writing.
Q: What information must be filled in for small-scale taxpayers to file tax returns?
Answer: The tax return and its attached materials that small-scale VAT taxpayers should fill in include 1 main table and Schedule 2, among which:
(1) VAT tax return (small-scale taxpayer);
(2) Information attached to the VAT tax return (applicable to small-scale taxpayers);
(3) List of VAT tax reduction and exemption declarations.
What needs to be emphasized here is that not all small-scale taxpayers need to fill in the schedule, and only when relevant business happens. For example, the value-added tax declaration form (applicable to small-scale taxpayers) is attached with information, requiring small-scale taxpayers to deduct the price from the total price and out-of-price expenses obtained in accordance with relevant regulations when determining the sales volume of labor services. Small-scale taxpayers who enjoy the preferential policies of value-added tax need to provide the declaration list of value-added tax reduction and exemption.
Q: Do small-scale taxpayers who use tax control devices to issue invoices declare quarterly, and do they still need to copy their tax returns every month? If the enterprise did not issue an invoice last month, do you still need to copy the tax return at the beginning of this month?
A: Yes, small-scale taxpayers who use tax control devices to issue invoices on a quarterly basis still need to file tax returns on a monthly basis according to the original prescribed time limit.
If the enterprise did not issue an invoice last month, it also needs to copy the tax return at the beginning of this month, otherwise it will affect the declaration and invoicing of this month.
Taxpayers who pay enterprise income tax in advance quarterly.
Q: Can newly-established enterprises enjoy the preferential treatment of small and low-profit enterprises when paying enterprise income tax in advance?
Answer: According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of Expanding the Scope of Collecting Enterprise Income Tax by Half (State Taxation Administration of The People's Republic of China Announcement No.2015 17), "Newly established small and meager profit enterprises can enjoy the policy of collecting enterprise income tax by half if their accumulated actual profit or taxable income does not exceed 200,000 yuan this year; If it exceeds 200,000 yuan, it will stop enjoying the policy of halving taxation. "
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Expanding the Scope of Collecting Enterprise Income Tax by Half for Small and Low-profit Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2015 No.61), newly established small and low-profit enterprises this year can enjoy the policy of collecting tax by half if their accumulated actual profit or taxable income does not exceed 300,000 yuan.
Q: Can the wages paid to disabled employees by enterprises when they resettle disabled people be deducted when they file enterprise income tax in advance in the quarter?
Answer: According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Preferential Policies for Enterprise Income Tax on Resettlement of Disabled Persons (Cai Shui [2009] No.70), enterprises can deduct the taxable income according to 100% of the wages paid to disabled employees on the basis of actual deduction. Allow enterprises to calculate and deduct the wages paid to disabled employees according to the facts when prepaying enterprise income tax; When the annual declaration and final settlement of enterprise income tax are made at the end of the year, the additional deduction shall be calculated in accordance with the provisions of the first paragraph of this article. "
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