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预缴增值税后要怎么报税

更新时间: 2020-11-12 00:00:00     

申报时应填写《增值税纳税申报表附列资料(附表四)(税额抵减情况表)》,其中第4列"本期实际抵减税额"第2、3、4、5行之和,应小于等于当期申报表主表第24栏"应纳税额合计","本期实际抵减税额"应同时在申报表主表第28栏"分次预缴税额"栏次反映,当期不足抵减的部分应填入附列资料(附表四)《税额抵减情况表》第5列"期末余额"栏次,即当期"应抵减税额"大于"应纳税额"时,应结转下期抵减。

申报时直接填写在申报表主表第28栏"分次预缴税额"栏次,大于当期"应纳税额"时,可申请办理退税或抵减下期税款。

关键词: 增值 税后 怎么

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