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近日,税务总局发布调整增值税纳税申报有关事项的公告,明确自2014年10月1日起,对增值税纳税申报表附列资料表式进行调整,以满足营业税改征增值税试点纳税人汇总申报缴纳增值税的需要。纳税申报附列资料“预征率”行次由原来的1行变成3行,分别适用于所有实行汇总计算缴纳增值税的分支机构试点纳税人和部分实行汇总计算缴纳增值税的铁路运输试点纳税人。据了解,由于从2014年7月1日起简并了特殊增值税一般纳税人征收率,为了方便其自查补缴以前所属期税款,增值税纳税申报表附列资料保留了6%、4%征收率栏次。
Recently, the State Administration of Taxation announced the adjustment of VAT declaration matters related to the announcement, clearly from October 1, 2014 onwards, the value added tax return attached to the form of information to adjust to meet the business tax reform levy VAT pilot summary Declare the need to pay VAT. Tax return attached data “pre-levy rate ” line from the original 1 line into 3 lines, respectively, for the implementation of all the implementation of the VAT tax collection of branches of the pilot taxpayers and part of the implementation of the summary of the VAT calculation of the railway Transport pilot taxpayers. It is understood that, since July 1, 2014 from the degeneration of the special VAT general taxpayer collection rate, in order to facilitate self-inspection to pay the previous due period tax, VAT information retained 6% 4% column rate.