近(jin)日，稅(shui)(shui)務(wu)總局發布《國(guo)家(jia)稅(shui)(shui)務(wu)總局關(guan)于調整(zheng)增(zeng)值稅(shui)(shui)納稅(shui)(shui)申報有關(guan)事項的公(gong)告》（國(guo)家(jia)稅(shui)(shui)務(wu)總局公(gong)告2025年(nian)第2號(hao)），明確自(zi)2025年(nian)2月1日起(qi)，調整(zheng)《增(zeng)值稅(shui)(shui)及附(fu)加稅(shui)(shui)費申報表(biao)（一般(ban)納稅(shui)(shui)人(ren)適用(yong)）》及其附(fu)列資(zi)料填寫說明、《增(zeng)值稅(shui)(shui)及附(fu)加稅(shui)(shui)費預繳表(biao)》及其附(fu)列資(zi)料填寫說明。

增值稅申報表填寫說明的(de)調整有哪(na)些(xie)？一起了解(jie)下(xia)吧↓

補充了《增值稅及附加稅費申報表（一般納稅人適用）》第28欄“①分次預繳稅額”的填寫說明。

在填報口徑不(bu)(bu)變的(de)基礎上(shang)，將“服務(wu)、不(bu)(bu)動產和無(wu)形資產按規(gui)(gui)定(ding)(ding)匯(hui)總計(ji)算繳納增值稅(shui)(shui)的(de)總機構”調整為“按規(gui)(gui)定(ding)(ding)匯(hui)總計(ji)算繳納增值稅(shui)(shui)的(de)總機構”；優(you)化了銷(xiao)售建(jian)筑服務(wu)、銷(xiao)售不(bu)(bu)動產、出租不(bu)(bu)動產預繳稅(shui)(shui)款的(de)填報說明。

調整了《增值稅及附加稅費申報表附列資料（一）》（本期銷售情況明細）第13a至13c行“預征率 %”欄次的填報口徑。

相(xiang)關行(xing)(xing)(xing)次填(tian)表(biao)說明中，一是(shi)將“第(di)(di)13a至(zhi)(zhi)13c行(xing)(xing)(xing)‘二、簡(jian)易計(ji)稅(shui)(shui)方法計(ji)稅(shui)(shui)’‘預(yu)(yu)征(zheng)率 %’：反映(ying)營業稅(shui)(shui)改征(zheng)增(zeng)(zeng)值(zhi)稅(shui)(shui)的(de)納(na)(na)(na)稅(shui)(shui)人，服務、不動(dong)產和無形資產按(an)規定匯(hui)總計(ji)算繳納(na)(na)(na)增(zeng)(zeng)值(zhi)稅(shui)(shui)的(de)分(fen)支機構(gou)”調整(zheng)為“第(di)(di)13a至(zhi)(zhi)13c行(xing)(xing)(xing)‘二、簡(jian)易計(ji)稅(shui)(shui)方法計(ji)稅(shui)(shui)’‘預(yu)(yu)征(zheng)率 %’：反映(ying)按(an)規定匯(hui)總計(ji)算繳納(na)(na)(na)增(zeng)(zeng)值(zhi)稅(shui)(shui)的(de)分(fen)支機構(gou)”；二是(shi)將“第(di)(di)13a至(zhi)(zhi)13c行(xing)(xing)(xing)第(di)(di)14列，納(na)(na)(na)稅(shui)(shui)人按(an)‘應(ying)預(yu)(yu)征(zheng)繳納(na)(na)(na)的(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)＝應(ying)預(yu)(yu)征(zheng)增(zeng)(zeng)值(zhi)稅(shui)(shui)銷售額(e)×預(yu)(yu)征(zheng)率’公(gong)(gong)式(shi)計(ji)算后據(ju)實(shi)填(tian)寫”調整(zheng)為“第(di)(di)13a行(xing)(xing)(xing)第(di)(di)14列，納(na)(na)(na)稅(shui)(shui)人按(an)規定據(ju)實(shi)填(tian)寫；第(di)(di)13b至(zhi)(zhi)13c行(xing)(xing)(xing)第(di)(di)14列，納(na)(na)(na)稅(shui)(shui)人按(an)‘應(ying)預(yu)(yu)征(zheng)繳納(na)(na)(na)的(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)＝應(ying)預(yu)(yu)征(zheng)增(zeng)(zeng)值(zhi)稅(shui)(shui)銷售額(e)×預(yu)(yu)征(zheng)率’公(gong)(gong)式(shi)計(ji)算后據(ju)實(shi)填(tian)寫”。

刪除了建筑服務“異地”“跨縣（市）”的表述。

《財(cai)政部(bu) 稅(shui)(shui)(shui)(shui)(shui)務(wu)總局關于建(jian)筑(zhu)服務(wu)等營改增(zeng)試(shi)點政策的通知》（財(cai)稅(shui)(shui)(shui)(shui)(shui)〔2017〕58號）規(gui)定(ding)“按照(zhao)現行規(gui)定(ding)應在(zai)建(jian)筑(zhu)服務(wu)發生(sheng)地預(yu)繳增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)的項目，納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人收(shou)(shou)(shou)到預(yu)收(shou)(shou)(shou)款(kuan)時在(zai)建(jian)筑(zhu)服務(wu)發生(sheng)地預(yu)繳增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)。按照(zhao)現行規(gui)定(ding)無需在(zai)建(jian)筑(zhu)服務(wu)發生(sheng)地預(yu)繳增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)的項目，納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人收(shou)(shou)(shou)到預(yu)收(shou)(shou)(shou)款(kuan)時在(zai)機構(gou)所在(zai)地預(yu)繳增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)。”因此刪除《增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)及附加稅(shui)(shui)(shui)(shui)(shui)費預(yu)繳表(biao)》中建(jian)筑(zhu)服務(wu)“異地”“跨縣（市）”相關表(biao)述，調(diao)整后的“（一(yi)）納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人（不含(han)其(qi)他(ta)個人）提供(gong)(gong)建(jian)筑(zhu)服務(wu)”包(bao)括納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人跨縣（市、區(qu)）（不含(han)同(tong)一(yi)地級(ji)行政區(qu)范圍內跨縣市區(qu)）提供(gong)(gong)建(jian)筑(zhu)服務(wu)以及納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人提供(gong)(gong)建(jian)筑(zhu)服務(wu)收(shou)(shou)(shou)取(qu)預(yu)收(shou)(shou)(shou)款(kuan)兩類情形。

來源：國(guo)家稅務總局(ju)