国家税务总局关于印发适用涉外税收征管需要的增值税、消费税、营业税等税申报表式样的通知

国家税务总局关于印发适用涉外税收征管需要的增值税、消费税、营业税等税申报表式样的通知
  
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根据《国家税务总局关于印发《土地增值税纳税申报表》的通知》 (国税发[1995]第90号),此文件中《土地增值税申报表》已被废止。

国家税务总局关于印发适用涉外税收征管需要的增值税、消费税、营业税等税申报表式样的通知

国税发[1994]2号

1994年1月3日

  第八届全国人民代表大会常务委员会第五次会议于1993年12月29日通过了关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定,为贯彻执行这个决定,国家税务总局制定了适用涉外税收征管需要的增值税、消费税、营业税等税收申报表(中、英文对照)。

  一、增值税(二种)
  1.“增值税申报表”,适用于一般纳税人按期申报缴纳增值税(一式两联)。
  2.“增值税申报表”,适用于小规模纳税人按期申报缴纳增值税(一式两联)。

  二、消费税(二种)
  1.“消费税申报表”,适用于生产、进口应税消费品的单位和个人按期申报缴纳消费税。
  2.“代收代缴消费税报告表”,适用于委托方的应税消费品,由受托方在向委托方交货时按期报告代收代缴的消费税。

  三、营业税(二种)
  1.“营业税申报表”,适用于提供劳务转让无形资产或者销售不动产的单位和个人按期申报缴纳营业税。
  2.“代扣代缴营业税报告表”,适用于受托发放贷款的金融机构、建筑安装业务实行分包或者转包以及其他按规定负有扣缴营业税的单位和个人按期报告扣缴的营业税。

  四、土地增值税(一种)
  “土地增值税申报表”,适用于转让国有土地使用权、地上的建筑物及其附着物并取得收入的单位和个人按期申报缴纳土地增值税。

  五、资源税申报表(二种)
  1.“资源税申报表”,适用于开采应税矿产品或生产盐的单位和个人按期申报缴纳资源税。
  2.“代扣代缴资源税报告表”,适用于收购未税矿产品的单位按期报告扣缴的资源税。

  现将上述各税申报表表式发给你局,请结合本地区涉外税收征管的实际情况,自行印制使用。由于制定申报表时间仓促,付印前应认真审核,有何问题和建议,请及时函告国家税务总局涉外税务管理司,以便统一修定、完善。

附件:增值税、消费税、营业税、土地增值税、资源税九种申报表样式(见附表1-附表9)

附表1: 《增值税申报表》填表须知

  一、本表适用于按照《中华人民共和国增值税暂行条例》及其实施细则 (以下简称《条例》和细则)的规定,由税务机关认定为增值税一般纳税人销售货物,或者提供加工、修理修配以及进口货物的单位和个人申报缴纳增值税。凡按《条例》规定,于期满之日起五日内预缴税款的,不适用本表。

  二、纳税人不能按规定期限报送本表时,应当在规定的报送期限内提交申请,经当地税务机关批准,可以适当延长期限。

  三、未按规定期限向税务机关报送本表的,又未提交申请,税务机关应责令其限期改正,并依照税收征收管理法第39条的规定,予以处罚。

  四、纳税人以外汇结算销售额的,应当按照外汇市场价格折合成人民币计算缴纳税款,并附送有关折算附表。

  五、本表用中文填写,也可用中、外两种文字填写。

  六、本表各栏的填写如下:
  1.税款所属时间:填写按《条例》规定缴纳的增值税所属的月份或日期。
  2.纳税人编码:填写办理税务登记时,由税务机关所确定的税务编码。
  3.填表日期:填写办理纳税申报表的实际日期。
  4.经济类型:按制造业、采掘业、电力、煤气、供水及商业区分填列。
  5.“销项”各栏可按货物或应税劳务不同的适用税率分别汇总填列。
  6.销项中的第1项“销售额”及第4项“免税销售额”均不包括出口货物的销售额。
  7.“销项”中的税额栏应根据购货取得的专用发票所注明的税款,按不同的税率分别填列,采购的免税农产品应按买价依10%的扣除率计算填列。
  8.“进项”中的第6项,“减:免税货物”包括出口货物;第7项,“减:非应税项目”包括用于集体福利、个人消费的购进货物;第8项“减:非常损失”包括非常损失的购进货物及非常损失的在产品、产成品所耗用的购进货物。
  9.“进项”中的第6项、第7项,不易划分进项税额的应按照《细则》规定的方法计算分摊填列。
  10.“税额计算”中的第13项“上期留抵税额”及第21项“期末留抵税额”应根据会计制度规定的有关核算帐户余额填列。
  11.“税额计算”中的第17项“本期代扣代缴税额”系指根据《细则》的有关规定所扣缴的增值税。
  12.声明人:填写法定代表人姓名,如法定代表人不在时,也可填写代理申报人的姓名。

  七、本表一式两联,第一联为申报联,由纳税人按期向税务机关申报;第二联为收执联,纳税人于申报时并同申报联交税务机关盖章后作为申报凭证。

Instructions

  1. This return is to be filled out by units and individuals, who are designated as VAT general tax payers when selling goods, or providing process, repair service and importing goods for purpose of paying VAT according to the provisions of THE VAT INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA and DETAILED RULES FOR IMPLEMENTATION OF THE INTERIM VAT REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA (here in after referred to as 'Regulations' and 'Detailed rules' ), Those who make advance tax payment within 5 days after the end of the period according to the 'Regulations' do not use this return.

  2. In case of inability to file the return within the prescribed time limit, an application should be submitted to the local tax authorties within the time limit, and upon the local tax authorities' approval, the time limit may be appropriately extended.

  3. In case of failure to submit the return to tax authorities within the prescribed time limit, without an application, the tax authorities shall demand correction and impose penalties according to Article 39 of the Law of the People's Republic of China Concerning Tax Collection and Administration.

  4. In case the sales are settled in foreign currency, the foreign currency amount should be converted into RMB according to market foreign exchange rate, and a supporting document should be provided demonstrating the conversion.

  5. The return should be filled out in Chinese language or both in Chinese and foreign languages.

  6. Instrutions for filling out the following items;
  a. Taxable period: The taxable period or taxable month for calculation and payment of VAT as determined according to the 'Regulations'.
  b. Tax payer's file number: the number given by tax authorities at the time of tax registration.
  c. Date of filling: the actual date of filling the return.
  d. Economic nature: manufacturing, mining, electricity, natural gas, water supply or commerce.
  e. The lines in 'Items of sales' are filled out separately on the basis of the different tax sales of goods and labour service.
  f. In 'Items of sales' , Item 1 'Amount of sales' and Item 4 'Amount of sales exempt from tax' do not include amount of sales of exported goods.
  g. The 'tax' columns of 'Items of purchases' should be filled according to accounts of tax indicated in the special invoice obtained when pruchasing goods and with items subject to different tax rate separately reflected. The column of 'Tax credit for exempt agricultural products' should be calculated at the rate of 10% of the purchase price.
  h. Line 6 'Less:used of tax-free goods' includes exported goods. Line 7 'less;used for non-taxable items' includes purchased goods used for collective welfare, and individual consumption. Line 8 'Less: unusual losses' includes unusual losses of purchased goods and those used for unusual losses of products in progress and finished products.
  i. Where 'Items of purchases' for Lines 6 and 7 are not distinguishable, it should be filled out according to the methods provided in the 'Detailed Rules'.
  j. Line 13 'Remaining tax credit from last period' and Line 21 'Total remaining tax credit at the end of the period' in 'Computation of tax payable' should be filled out according to amounts of balances from the respective accounts kept under the accounting rules.
  k. Line 17 'Tax withheld' for the period of 'Computation of tax payable' refers to VAT withheld according to the relevant provisions of 'Detailed Rules'.
  l. Declaration: to be signed by the legal representative, or by authorized agent in case the former is absent.

  7. The return shall be done in duplicate. The first copy should be filed timely with the tax authorities by tax payers. The second copy is to be stampted by the tax authorities together with the first copy, but maintained by the tax payer afterwards as a record of proper reporting.

附表2:增值税申报表(适用于小规模纳税人)

  VALUE-ADDED TAX RETURN(For Small Scale Tax Payers)

  填表须知

  一、本表适用于按照《中华人民共和国增值税暂行条例》及其实施细则(以下简称《条例》和细则)的规定,由税务机关认定为增值税小规模纳税人的单位和个人申报缴纳增值税。
  ......