Now the reform of the camp has been implemented, and the catering industry mainly fills in the VAT tax return

VAT tax return (applicable to small-scale taxpayers) and its attached information filling instructions

This tax return and its attached information filling instructions (hereinafter referred to as this form and filling instructions) are applicable to small-scale VAT taxpayers (hereinafter referred to as taxpayers).

I. Explanation of terms

(1) The "goods" mentioned in this form and the instructions for filling in refer to the taxable goods of value-added tax.

(2) The "labor services" mentioned in this form and the explanatory notes refer to the taxable processing, repair and replacement services of value-added tax.

(3) The "services, real estate and intangible assets" mentioned in this form and the explanatory notes refer to sales services, real estate and intangible assets (hereinafter referred to as taxable activities).

(4) The "deduction items" mentioned in this table and the explanatory notes refer to the items that taxpayers are allowed to deduct the price from the total price and extra-price expenses obtained in accordance with relevant regulations when determining the sales amount.

II. Notes on Filling in the VAT Tax Return (applicable to small-scale taxpayers)

The items of "goods and services" and "services, real estate and intangible assets" in this form should be filled in separately.

(1) "tax period" refers to the time when the taxpayer declares the value-added tax payable, and the specific starting and ending year, month and day should be filled in.

(2) in the column of "taxpayer identification number", fill in the number of the taxpayer's tax registration certificate.

(3) in the column of "taxpayer name", fill in the full name of the taxpayer.

(4) Column 1 "Sales excluding tax for VAT application (3% levy rate)": fill in the sales excluding tax for goods and services sold in the current period and taxable activities subject to 3% levy rate, excluding sales excluding tax for taxable activities subject to 5% levy rate, sales excluding tax for used fixed assets and second-hand goods sold, tax-free sales, export tax-free sales and check-up sales.

if the taxpayer has a taxable behavior with a 3% levy rate and there are deductions, the tax-free sales amount filled in this column is consistent with the data in column 8 of the current VAT tax return (applicable to small-scale taxpayers).

(5) Column 2 "Sales excluding tax of special VAT invoices issued by tax authorities": Fill in the total sales of special VAT invoices issued by tax authorities.

(6) Column 3 "Sales excluding tax in ordinary invoices issued by tax control devices": fill in the sales excluding tax converted from ordinary invoices of goods and services issued by tax control devices and taxable activities.

(7) Column 4, "Sales excluding tax for VAT application (5% levy rate)": fill in the sales excluding tax for taxable activities in the current period with 5% levy rate.

if the taxpayer is taxable with a 5% levy rate and there are deductions, the tax-free sales after deduction in this column are consistent with the data in column 16 of the current VAT tax return (applicable to small-scale taxpayers).

(8) Column 5 "Sales excluding tax of special VAT invoices issued by tax authorities": Fill in the total sales of special VAT invoices issued by tax authorities.

(9) column 6 "sales excluding tax in ordinary invoices issued by tax control devices": fill in the sales excluding tax converted from the amount of ordinary invoices issued by tax control devices with taxable activities.

(11) Column 7 "Sales of used fixed assets excluding tax": fill in the sales of used fixed assets (excluding real estate, the same below) and sales of secondhand goods excluding tax, with sales = sales including tax /(1+3%).

(11) column 8 "sales excluding tax in ordinary invoices issued by tax control devices": fill in the sales excluding tax converted from ordinary invoices issued by tax control devices for selling used fixed assets and selling used goods.

(12) Column 9 "Duty-free sales": fill in the sales of goods and services exempted from value-added tax and taxable activities, excluding export duty-free sales.

for taxpayers whose taxable behavior includes deduction items, fill in the sales amount before deduction.

(XIII) Column 11 "Tax-free sales of small and micro enterprises": fill in the tax-free sales that meet the VAT exemption policy of small and micro enterprises, excluding sales that meet other VAT exemption policies. Individual industrial and commercial households and other individuals do not fill in this column.

(14) column 11 "sales below the threshold": fill in the tax-free sales of individual industrial and commercial households and other individuals that have not reached the threshold (including supporting the VAT exemption policy for small and micro enterprises), excluding sales that meet other VAT exemption policies. This column is filled in by individual industrial and commercial households and other individuals.

(15) column 12 "other tax-free sales": fill in the sales of goods and services exempted from value-added tax and taxable activities, excluding tax-free sales that meet the policy of small and micro enterprises being exempted from value-added tax and not reaching the threshold.

(XVI) Column 13 "Export duty-free sales": fill in the sales amount of goods and services exempted from value-added tax and taxable activities exempted from value-added tax.

for taxpayers whose taxable behavior includes deduction items, fill in the sales amount before deduction.

(XVII) Column 14 "Sales amount of ordinary invoices issued by tax control devices": fill in the sales amount of ordinary invoices issued by tax control devices for exporting goods and services exempted from value-added tax and exporting taxable activities exempted from value-added tax.

(XVIII) Column 15 "Taxable amount in current period": fill in the taxable amount calculated and paid according to the collection rate in current period.

(XIX) Column 16 "Taxable amount reduced in the current period": fill in the VAT taxable amount reduced by the taxpayer in the current period according to the provisions of the tax law. Including the special equipment expenses and technical maintenance expenses of the VAT tax control system that can be fully deducted from the VAT tax payable, and the VAT tax on the purchase of tax-controlled cash registers that can be deducted from the VAT tax payable.

when the tax reduction amount in this period is less than or equal to the "tax payable in this period" in column 15, it shall be actually filled in according to the tax reduction amount in this period; When the tax reduction amount in the current period is greater than the "tax payable in the current period" in column 15, it shall be filled in column 15 of the current period, and the insufficient tax reduction amount in the current period shall be carried forward to the next period for further deduction.

(21) column 17 "current tax allowance": fill in the taxpayer's current value-added tax allowance, which is calculated according to column 9 "tax-free sales" and the collection rate.

(XXI) column 18 "small and micro enterprises' tax allowance": fill in the value-added tax allowance that conforms to the policy of small and micro enterprises' exemption from value-added tax, and the tax allowance is calculated according to column 11 "small and micro enterprises' tax-free sales" and the collection rate.

(XXII) column 19 "tax allowance below the threshold": fill in the value-added tax allowance of individual industrial and commercial households and other individuals who have not reached the threshold (including the policy of supporting small and micro enterprises to be exempted from value-added tax), and the tax allowance is calculated according to column 11 "sales amount below the threshold" and the collection rate.

(XXIII) Column 21 "Taxes paid in advance in current period": Fill in the VAT paid in advance by the taxpayer in this period, but not including the VAT paid for the overdue period.

III. Notes on Filling in the Supplementary Information of VAT Tax Return (Applicable to Small-scale Taxpayers)

This supplementary information is filled in by taxpayers who have taxable activities and deducted items, and the amount of VAT exempted items is not included in each column.

(1) "tax period" refers to the time when the taxpayer declares the value-added tax payable, and the specific starting and ending year, month and day should be filled in.

(2) in the column of "taxpayer name", fill in the full name of the taxpayer.

(3) Column 1 "Opening Balance": fill in the amount of taxable behavior with 3% levy rate deducted from the balance at the end of the previous period of the project, and fill in "1" for the tax period on the day of pilot implementation.

(4) column 2 "amount incurred in the current period": fill in the amount of taxable behavior deduction items with 3% levy rate obtained in the current period.

(5) Column 3 "Deducted amount in current period": fill in the amount actually deducted in the current period for taxable activities subject to 3% levy rate.

column 3 "current deduction" is less than the sum of column 1 "opening balance"+column 2 "current amount", and column 3 "current deduction" is less than column 5 "all tax-included income (3% levy rate is applicable)".

(6) Column 4 "Ending balance": fill in the amount of taxable behavior with 3% levy rate deducted from the ending balance of the project.

(7) Column 5 "All tax-included income (3% levy rate is applicable)": fill in the total price and the amount of out-of-price expenses obtained by the taxpayer's taxable behavior with 3% levy rate.

(8) column 6 "current deduction": fill in the data of column 3 "current deduction" in the attached materials.

column 6 "current deduction" = column 3 "current deduction".

(9) column 7 "sales amount including tax": fill in the sales amount including tax of taxable behavior with 3% levy rate.

column 7 "sales including tax" = column 5 "all income including tax (3% levy rate is applicable)"-column 6 "current deduction".

(11) column 8 "sales excluding tax": fill in the sales excluding tax of taxable behavior with 3% levy rate.

column 8 "sales excluding tax" = column 7 "sales including tax" ÷1.13, which is consistent with the data in column 1 "sales excluding tax for VAT application (3% collection rate)" and "current period" and "services, real estate and intangible assets" in the VAT tax return (applicable to small-scale taxpayers).

(11) column 9 "opening balance": fill in the amount of taxable behavior with 5% levy rate deducted from the balance at the end of the previous period of the project, and fill in "1" for the tax period on the day of pilot implementation.

(12) column 11 "amount incurred in the current period": fill in the amount of taxable behavior deduction items obtained in the current period and subject to 5% tax rate.

(XIII) Column 11 "Deducted amount in the current period": fill in the amount actually deducted in the current period for taxable activities with a 5% levy rate.

column 11 "current deduction" is less than the sum of column 9 "opening balance"+column 11 "current amount", and column 11 "current deduction" is less than column 13 "all tax-included income (applicable to 5% levy rate)".

(14) Column 12 "Ending balance": fill in the amount of taxable behavior with 5% levy rate deducted from the ending balance of the project.

(XV) Column 13 "All tax-included income (applicable to 5% tax rate)": fill in the total price and the amount of out-of-price expenses obtained by the taxpayer's taxable behavior with 5% tax rate.

(XVI) column 14 "current deduction": fill in the data of column 11 "current deduction" in the attached information.

column 14 "current deduction" = column 11 "current deduction".

(XVII) column 15 "sales amount including tax": fill in the sales amount including tax of taxable acts subject to 5% levy rate.

column 15 "sales including tax" = column 13 "all income including tax (5% levy rate is applicable)"-column 14 "current deduction".

(XVIII) column 16 "sales excluding tax": fill in the sales excluding tax of taxable activities subject to 5% levy rate.

column 16 "sales excluding tax" = column 15 "sales including tax" ÷1.15, which is consistent with the data in column 4 "sales excluding tax for VAT (5% collection rate)", "current period" and "services, real estate and intangible assets" in the VAT tax return (applicable to small-scale taxpayers).