How to declare and pay taxes when small-scale taxpayers implement differential collection

1. Choose a simple taxation method for differential taxation.

Fill in the paid sub-payment in the column "Calculation of taxable behavior deduction (5% tax rate)" 10 in the information attached to the VAT tax return (applicable to small-scale taxpayers).

Fill in the total price and tax of self-opened and self-opened general VAT invoices and special VAT invoices in the column of "Taxable sales calculation (5% levy rate)" 13.

In the VAT tax return, in line 4 (2), VAT sales excluding tax (5% levy rate), "Current period" and "Services and real estate", fill in the column 16 of the attached information of the VAT tax return (applicable to small-scale taxpayers), "Taxable sales calculation of taxable behavior (5% levy rate)".

The amount of special VAT invoices issued on behalf of the tax authorities should be filled in the fifth line of the declaration form, and the columns of "Special VAT invoices issued by the tax authorities do not include tax sales", "current period", "labor services, real estate, intangible assets" and so on.

The amount of ordinary VAT invoices issued by and on behalf of the company shall be filled in the sixth column of the declaration form, "Ordinary invoices issued by tax control devices do not include tax sales", "current period" and "labor services, real estate and intangible assets".

2. Choose a simple tax calculation method.

In the VAT tax return, in the columns of 1, (1) VAT sales excluding tax (3% collection rate), "current period" and "service industry, real estate, intangible assets", fill in the total amount of self-issued and self-issued VAT general invoices and special VAT invoices.

In the second line of the declaration form, fill in the amount of special VAT invoices issued by the tax authorities, excluding tax sales, current period, labor services, real estate and intangible assets.

In the third line of the declaration form, fill in the amount of ordinary VAT invoices issued by yourself and on behalf of others in the columns of "sales of ordinary invoices issued by tax-free tax control devices", "number of current periods" and "services, real estate and intangible assets".