Since August 1, the VAT tax returns and adjusted the accounting and friends ahead of time to prepare it _ net _ Chinese accounting perspective needed to accountants - CPA |! Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

In line with the tax rate of degenerate, the State Administration of Taxation on the value-added tax returns related matters were adjusted, the main points are as follows: 1, the "VAT tax return report attached to the information (a)" (current sales details) in the "11% tax rate" column, adjusted to "11% tax rate of goods and processing repair repair services" and "11 % Tax rate of services, real estate and intangible assets "two columns. 2, the "VAT tax return report attached to the information (two)" (current input tax details) in the first eight column "other" column, adjusted to "plus the deduction of agricultural inputs tax" and "other" two columns The 3, the announcement since August 1, 2017 from the implementation. In line with the tax rate of degenerate, the State Administration of Taxation on the VAT tax returns related matters were adjusted, are as follows: First, the "State Administration of Taxation on the full promotion of business tax to value-added tax after the pilot value-added tax returns related matters notice" (State Administration of Taxation Notice No. 2016 1616) Annex 1 "VAT tax returns attached to the data (11% tax rate) in the current period, the "11% tax rate" column is adjusted to two columns, namely "11% tax rate of goods and processing repair repair service" and "11% tax rate of services, real estate and intangible assets ", The adjustment of the table see Annex 1, the instructions involved in the adjustment to see the contents of Annex 3. Second, the State Administration of Taxation announced in 2016, No. 13, Annex 1, "VAT tax returns attached to the information (two)" (current input tax details) in column 8 "other" column adjusted to two columns, respectively For the "plus deduction of agricultural inputs tax" and "other", the revised form see Annex 2, the instructions included in the adjustment to see the contents of Annex 3. 3. This announcement shall come into force on August 1, 2017. The State Administration of Taxation ("SAT") and the "Supplementary Information (1)" (the details of the current period of sales) and the "Supplementary Information Tax Return (II)" (this issue Input tax details) at the same time abolished. Special announcement. annex: State Administration of Taxation May 23, 2017