The sales of small -scale taxpayers in the second quarter exceeded 450,000 yuan. How to fill in the value -added tax report?

Recently, the General Administration of Taxation of the Ministry of Finance issued the "Announcement on the Value -VAT -VAT" (No. 15, 2022), which was issued from April 1, 2022, December 31, 2022, and the value -added tax was small. The taxable sales income of a 3%levy rate of taxpayers is exempt from value -added tax; a pre -paid value -added tax project with a pre -levy rate is applicable to suspend the prepaid value -added tax.

Related question and answer

Our company belongs to a small -scale VAT taxpayer declared on a quarterly application. It is expected to sell goods in the second quarter of 2022, which is 600,000 yuan, and it is applicable to the exemption of value -added tax policies. How should our company declare in the second quarter?

Answer: The "Announcement of the State Administration of Taxation on Small -scale Taxpayers Exempted VAT and other collection management issues (2022 No. 6) stipulates that the VAT taxpayer has a value -added taxable sales of small -scale taxpayers, and the total monthly sales exceeded more than exceeded more If 150,000 yuan (with a quarterly tax period, quarterly sales exceeds 450,000 yuan), all projects such as exempting value -added tax shall be filled in in the "VAT and AD -R -Rs Declaration Form (small scale for small scale (small scale (small scale (small scale (small scale (small scale (small scale (small scale) The taxpayer) "other tax -free sales columns" and "VAT tax reduction and exemption declaration shall be made in detail".

In the second quarter, your company's total sales exceeded 450,000 yuan. When applying for a value -added tax tax declaration, enjoy the entire sales of the VAT policy exempt from the VAT policy. The 12 -column "Other Tax Free Sales" column. At the same time, when filling in the "VAT tax reduction and exemption declaration", accurate selection of the "small -scale taxpayer's 3%of the sales rate for sales exemption of VAT" is accurately selected "01045308", fill in projects such as tax -free sales.

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