How to fill in the statement that the addition and subtraction policy is applicable?

The taxpayer shall accrue the current additional deduction according to 10% of the deductible input tax in the current period. According to the current regulations, the input tax that cannot be deducted from the output tax can be deducted, and the input tax that can be deducted can not be deducted. If the input tax is transferred out according to regulations, the input tax shall be reduced and deducted accordingly in the current period when the input tax is transferred out. The calculation formula is as follows:

Input tax can be deducted by × 10% during the current accrual and deduction period.

Current deductible additional offset ending balance+current accrued additional offset-current deductible additional offset.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 18 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay or underpay taxes in violation of the provisions of laws and administrative regulations.

Article 19 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.

Announcement on deepening the relevant policies of value-added tax reform

7. From April 2065438 1 day to April 20265438 1 day, 2065438+February 3 1 day, taxpayers in the production and living service industries are allowed to add 10% of the deductible input tax in the current period to deduct the taxable amount (hereinafter referred to as the addition deduction policy).

(1) Taxpayers in the production and life service industries mentioned in this announcement refer to taxpayers whose sales of postal services, telecommunications, modern services and life service industries (hereinafter referred to as the four major services) account for more than 50% of the total sales. The specific scope of the four services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2065438+06] No.36).

For taxpayers established before March 3 1, 20 19, the sales from April 20 18 to March 20 19 (if the operating period is less than 12 months, the sales shall be calculated according to the actual operating period) meet the above requirements, from 20/.

For taxpayers established after April 1 2009, if their sales for three months from the date of establishment meet the above requirements, the tax deduction policy shall apply from the date of registration as general taxpayers.

After the taxpayer determines that the deduction policy is applicable, it will not be adjusted in the current year, and whether it is applicable in future years will be determined according to the sales volume of the previous year.

The deductible amount that taxpayers can accrue but not accrue can be accrued at the same time in the current period when the applicable deduction policy is determined.

(2) The taxpayer shall accrue additional deduction for the current period according to 10% of the deductible input tax for the current period. According to the current regulations, the input tax that cannot be deducted from the output tax shall not be accrued and deducted; If the input tax that has been deducted is transferred out according to the regulations, the deduction shall be reduced accordingly in the current period of transfer. The calculation formula is as follows:

Accrual and deduction in current period = deductible input tax in current period × 10%.

Deduction plus deduction in current period = balance of new deduction at the end of last period+new deduction in current period-deduction plus deduction in current period.

(3) After the taxpayer calculates the tax payable under the general taxation method according to the current regulations (hereinafter referred to as the tax payable before deduction), the following circumstances shall be deducted:

1. If the tax payable before deduction is equal to zero, all deductible items in the current period will be carried forward to the next period for deduction;

2. If the tax payable before deduction is greater than zero and greater than the current deductible amount, the current deductible amount shall be fully deducted from the tax payable before deduction;

3. If the tax payable before deduction is greater than zero and less than or equal to the deductible amount in the current period, the tax payable shall be reduced to zero. If it is not fully deducted in the current period, it can be deducted again and carried forward to the next period.

(4) Taxpayers who export goods and services and engage in cross-border taxable activities are not subject to the additional deduction policy, and the corresponding input tax will not be added and deducted.

Taxpayers engaged in the export of goods and services, cross-border taxable behavior and indivisible input tax shall not be withheld and deducted, and shall be calculated according to the following formula:

Non-deductible input tax = total input tax that cannot be divided in the current period × total sales of goods and services exported in the current period and cross-border taxable activities ÷ total sales in the current period.

(five) the taxpayer shall separately account for the changes in its accrual, deduction, reduction and balance. Deceiving the application of the policy of deduction or falsely increasing the amount of deduction shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

(six) after the expiration of the additional deduction policy, the taxpayer will not add the deduction, and the deduction will stop after adding the deduction balance.