Answer: according to the "State Administration of Taxation on the full implementation of business tax VAT pilot after tax return of VAT related issues notice" (the State Administration of Taxation Notice 2016 No. thirteenth) in Annex 2 value-added tax returns (general taxpayer applicable) and fill in the attached materials ": “ … …
(thirty-two) the eighteenth column “ the actual tax deduction for
1 of the remaining tax credit according to the regulations, the taxpayer, fill in the column of the &ldquo according to the following requirements; this month the number of ” and “ the cumulative ”.
(1) this column “ general project ” column “ the number of &rdquo this month:: according to the formula shown in the table.
(2) this column “ &rdquo project; “ the cumulative ” Credit: fill in the goods and services tax retained in the actual reduction of general goods and services tax payable amount. “ credit goods and services tax retained in this period at the beginning of the period ” and “ general goods and services the general method of tax payable tax amount ” comparison of two data, two small and medium-sized data.
The losses of goods and services tax retained in this period at the beginning of the period = thirteenth bar “ the remaining tax credit ” “ &rdquo project; “ ”
General goods and services the general method of tax payable tax amount = (eleventh column “ the amount of ” “ &rdquo project; “ this month the number of &rdquo - eighteenth column; “ the actual tax deduction for ” “ &rdquo project; “ this month the number of ” × general cargo) output tax and labor ratio;
General goods and services tax (ratio = "attached material (a)" Tenth column first, 3 rows and rows of sixth - tenth ÷); eleventh column “ the amount of ” “ &rdquo project; “ the &rdquo × 100% months.
