How to fill in a general tax return
Recently, tax declaration has become a hot topic, especially for general taxpayers. Filling out tax returns correctly is the key to ensuring compliance. This article will introduce in detail the steps for filling out a general tax return and combine it with structured data to help you quickly grasp the key points.
1. Basic structure of a general tax return
A typical tax return usually includes the following sections:
| part name | Main content |
|---|---|
| taxpayer information | Company name, taxpayer identification number, period of ownership, etc. |
| sales | Taxable sales, tax-free sales, etc. |
| Input tax | Deductible input tax |
| tax payable | actual tax payable |
| additional taxes | Urban maintenance and construction tax, education surcharge, etc. |
2. Detailed explanation of filling steps
1.Fill in taxpayer information
Make sure the business name, taxpayer identification number and period are accurate. The coverage period is usually one month or one quarter.
2.Fill in sales
Fill in the taxable sales and tax-free sales according to the actual sales of the enterprise. Taxable sales include sales of VAT taxable items, while tax-free sales include tax-free items stipulated in policies.
| Project | Fill in instructions |
|---|---|
| taxable sales | Fill in the total sales of VAT taxable items |
| tax-free sales | Fill in the sales volume of tax-free items specified in the policy |
3.Fill in the input tax amount
Input tax is the value-added tax paid when a company purchases goods or services, which can be used to deduct output tax. Make sure the invoice information is accurate when filling it out.
| Project | Fill in instructions |
|---|---|
| Deductible input tax | Fill in the deductible input tax amount for this period |
| Input tax is not deductible | Fill in the input tax that is not deductible according to regulations |
4.Calculate tax payable
Tax payable = output tax – input tax. If the result is negative, it is the retained tax credit, which can be carried forward for deduction in the next period.
5.Fill in additional taxes
Additional taxes such as urban maintenance and construction tax and education surcharge are calculated based on the amount of tax payable.
| additional taxes | tax rate |
|---|---|
| urban maintenance and construction tax | 7% (urban areas), 5% (counties, towns), 1% (others) |
| Education fee surcharge | 3% |
| local education supplement | 2% |
3. Frequently Asked Questions
Q: Do I need to fill in the tax-free sales?
A: Yes, tax-free sales must be filled in truthfully, but there is no need to calculate VAT.
Q: What are the precautions for input tax deduction?
A: It is necessary to ensure that the invoice is authentic and valid and complies with the deduction policy. For example, input tax on tax-exempt items is not deductible.
Q: What should I do if I make an error in filling out the declaration form?
A: If errors are found, they can be corrected within the reporting period. If the declaration period has passed, you need to contact the tax authorities for processing.
4. Summary
Correctly filling in general tax returns is an important part of corporate compliance. Through the structured data and suggestions in this article, we hope to help you complete your declaration work efficiently. If in doubt, it is recommended to consult a tax professional or tax authority.
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