How to download the VAT tax return
Value added tax return is the information that must be filled in when an enterprise declares tax, and it is also an important voucher for enterprises to pay tax according to law. How to download the VAT return if the enterprise needs to use it?
Download method of VAT tax return
The VAT tax return can be downloaded from the electronic tax bureau.
First, enter the electronic tax bureau, click the tax service -- tax declaration -- fill in a form to declare -- download the blank electronic report.
Notes on filling in VAT return form:
1. This declaration form is applicable to general taxpayers. Class A enterprises of VAT use light green declaration forms, and Class B enterprises use beige declaration forms. This declaration form is also applicable to goods for which general taxpayers pay VAT according to the simple method at the tax rate of 6%
2. The "Economic Type" column in this table shall be filled in by manufacturing, mining, electricity, gas, water supply and commerce respectively
3. The relevant columns of "current output tax" in this form shall be filled in according to the following requirements:
(1) If the industrial enterprises in the special zone have "general sales", "real estate sales" and "tax-free sales", fill in them separately. Enterprises other than industrial enterprises in the special zone shall not fill in the column of "sales of real estate", and enterprises with "export commodities" must declare.
If the real estate sales volume of tobacco, wine and mineral oil is halved, half of the sales volume shall be included in "general sales", and the other half shall be included in "real estate sales", and the value-added tax shall be calculated at the applicable tax rate.
(2) For "name of goods or taxable services", if some enterprises with a large variety of production and operation cannot fill in the name of goods in one declaration form, they should fill in the classification standards and different applicable tax rates of the statistical statements of the State Administration of Taxation respectively, and can fill in the value-added tax declaration form based on different tax rates. The list of "goods" filled in by the seller according to the classification caliber and different tax rates of the statistical report of the State Administration of Taxation must be attached if the customs declaration form is filled in in summary.
(3) "Taxable sales amount" refers to the taxable sales amount of VAT. For example, the "taxable sales" in the tax law should not be reported as the "taxable sales" of the enterprise.
(4) The "tax rate" shall be filled in according to the applicable tax rate of the goods sold or taxable services. For the goods taxed by the general taxpayer according to the simple method, the column shall be filled in according to the tax rate of 6%.
(5) Calculate the percentage of different sales types in total sales.