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In June, there were several doubtful points in VAT declaration, and 99% of accountants were concerned about it.

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This article declares that this article is written by the author, and the standpoint represents only the individual and does not represent the Chinese accounting vision. Some of the pictures are from the Internet, thanks to the original author.

Guide: no matter how to fill, the essence will not change.

Don't look at a small declaration. In the first reporting period after the change of tax rate, 99% of the accountants have doubts. Yesterday's "Great Change in VAT Declaration Form from today" was issued, which also triggered a heated discussion.

Here, my brother will give you some analysis and Discussion on several hot issues.


When I reported the VAT report for April in May, I filled in the unpaid income. In May, I added 17 points of VAT. Now in June, I submit the VAT report for May. Is this part reflected in the negative number of unpaid invoices, or is it not filled in directly?

We should first clarify the principle of this problem.

The principle is that when the VAT declaration is to see the VAT provisional regulations and implementation rules stipulated by the time of duty, not just to see the invoice.

In April, there was no invoice for VAT duty, but it also needed to declare VAT, so we did not fill in the invoice income.

But it's impossible to repeat the declaration in June when the invoice was reissued in May, "There's no dispute about reissuing here at the original tax rate," right?

If the tax is paid only once, then how to fill in the form becomes a question!!!!!

Second brother said that the two mainstream filling method, the two way to achieve the same purpose is to avoid duplication of declarations.

01) Fill in the sales amount and tax amount of the supplementary invoice in the corresponding column of the invoice, and then fill in the negative number without the invoice.

02) the sales and taxes added to the invoice are not filled in the declaration form.

Yesterday I mainly showed you the first method in the article, this is also currently recognized by the Sichuan region fill, of course, there is no negative invoice will lead to inconsistent comparison, need to submit information to the hall after examination and approval of the declaration.

Some people left a message saying that all non-invoices must not be negative, but in fact it is one-sided, there is no document stipulated that this can not be filled, including the General Tax Issue [2017] 124 also did not say that no non-invoices can not be negative. This article has been analyzed in detail before the second brother.

Need to understand the poke to see: how to declare the VAT revenue?

In fact, some areas can not be filled in for the negative number without Invoicing this provision is the grassroots tax bureaus of different understanding of the policy.

For example, Guangzhou area requires second ways to fill in.

Of course, there are also feedback from Nanjing netizens to second brother.

Conclusion: Any problem should not be absolute. There are different calibers in different areas after the business reform, including the understanding of the provisions. Now there are many calibers in the case of supplementary invoices without invoice declaration, which can only show that China is too big.

Not to mention everything, feel that the tax authorities in charge of their own requirements for such declarations, the whole country is the same as you, or that sentence, China is very big.


In June, 17/11% of the invoiced sales and taxes were matched to 16% and 10% of the invoiced sales, so that the sales * tax rate does not equal the tax amount on the declaration form, it will not be comparable.

First of all, this relationship is not stipulated in the so-called most stringent comparison document, [2017]124.

But it is undeniable that in practice, some tax authorities did so and set up this check. Yesterday, a friend in the second elder brother's declaration group sent this comparison result prompt.

That is to say, even if you normally invoice a 17% or 11% tax rate, then when you declare the May VAT in June, you will fill in the corresponding 16% and 10% columns, will also be compared to fail.

In this case, we must prepare information for the hall to declare and compare.

Conclusion: we are different. Each declaration has different circumstances. Fill this song with your own brain.


If the tax obligation occurs in April but the income of non-invoice declaration is not confirmed, 17% of the votes were issued in May, how should the declaration be completed?

This problem is also common, why does this happen, many people find it inconceivable, why do not you do not open an invoice income declaration in April?

The theorists certainly can not imagine the thousands of situations in actual work. The theory is very standard and the reality is very cruel. Anyway, he happened. I believe there are different reasons for this. Not much to say here.

How does this work? To tell you the truth, if you ask your second brother, you can only say this to your brother.

If this happens, you will, in theory, be asked to revise the current declaration form again in the April declaration period, and to make up for and pay late fees if VAT is generated. Then you declare 17% normally.

Of course, there are also tax authorities temporarily do not care about this matter, then you declare in June when 17% of the declaration in the current period, of course, this time there will not be late fees, but the risk has not been relieved, but the late explosion of this mine, brother-in-law is not clear, may want to, may be a dumb. Thunder. It all depends on the Inland Revenue Department.


I received the 17% invoice in May. When I deduct, I need to turn in a point.

If the other party makes a mistake and turns 16% into 17%, for example, the sales realized in May, he still makes 17%, which belongs to the invoice which is not issued according to the correct tax rate. The statement.

Of course, if you make up 17% of the ticket, you can directly deduct it by 17% certification, without any risk.

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