消費稅納稅申報表

1、附件2電池消費稅納稅申報表稅款所屬期：年 月 日至年 月 日納稅人名稱公章：納稅人識別號:填表日期：年 月 日計量單位：只金額單位：元列至角分工程應(yīng)稅f消費品名稱'、適用稅率銷售數(shù)量銷售額應(yīng)納稅額電池不含鉛蓄電池4%鉛蓄電池4%合計本期準(zhǔn)予扣除稅額：聲明此納稅申報表是根據(jù)國家稅收法律規(guī)定填報 的，我確定它是真實的、可靠的、完整的。經(jīng)辦人簽章：財務(wù)負(fù)責(zé)人簽章：聯(lián)系 ：本期減免稅額：期初未繳稅額：本期繳納前期應(yīng)納稅額：如果你已委托代理人申報，請?zhí)顚懯跈?quán)聲明為代理一切稅務(wù)事宜，現(xiàn)授權(quán)地址為本納稅人的代理申報人，任何與本申報表有關(guān)的 往來文件，都可寄予此人。授權(quán)人簽章：本期預(yù)繳稅額：本期應(yīng)補退

2、稅額：期末未繳稅額：以下由稅務(wù)機(jī)關(guān)填寫受理人簽章受理日期:年 月 日 受理稅務(wù)機(jī)關(guān)章填表說明一、本表限電池消費稅納稅人使用。二、本表“稅款所屬期是指納稅人申報的消費稅應(yīng)納稅額的所屬時間，應(yīng)填寫具體的起止年、月、 日。三、本表“納稅人識別號欄，填寫納稅人的稅務(wù)登記證號碼。四、本表“納稅人名稱欄，填寫納稅人單位名稱全稱。五、本表“銷售數(shù)量 欄，填寫按照稅收法規(guī)規(guī)定本期應(yīng)當(dāng)申報繳納消費稅的電池應(yīng)稅消費品銷售 不 含出口免稅數(shù)量。六、本表“銷售額 欄，填寫按照稅收法規(guī)規(guī)定的本期應(yīng)當(dāng)申報繳納消費稅的電池應(yīng)稅消費品銷售 不 含出口免稅收入。七、本表“應(yīng)納稅額欄，填寫本期按 4%適用稅率計算繳納的消費稅應(yīng)納

3、稅額，計算公式為：應(yīng)納稅 額=銷售額x 4%暫緩征收的鉛蓄電池不計算應(yīng)納稅額。八、本表“本期準(zhǔn)予扣除稅額填寫按稅收法規(guī)規(guī)定委托加工收回電池并以高于受托方的計稅價格出 售電池應(yīng)稅消費品，準(zhǔn)予扣除的電池消費稅已納稅款?！氨酒跍?zhǔn)予扣除稅額欄數(shù)值與?電池、涂料稅款抵扣臺賬?第12欄“本月抵扣領(lǐng)用合計已納稅款數(shù)值一致。九、本表“本期減免稅額欄，填寫本期按照稅收法規(guī)規(guī)定減免的電池消費稅應(yīng)納稅額，不含出口退免稅額。其減免的電池消費稅應(yīng)納稅額情況，需填報本表附1?本期減免稅額計算表?予以反映?！氨酒跍p免稅額欄數(shù)值與本表附 1?本期減免稅額計算表?“本期減免稅額合計欄 數(shù)值一致。十、“期初未繳稅額欄，填寫本期期

4、初累計應(yīng)繳未繳的消費稅額，多繳為負(fù)數(shù)。其數(shù)值等于上期申 報表“期末未繳稅額欄數(shù)值。十一、本表“本期繳納前期應(yīng)納稅額欄，填寫納稅人本期實際繳納入庫的前期應(yīng)繳未繳消費稅額。 十二、本表“本期預(yù)繳稅額欄，填寫納稅申報前納稅人已預(yù)先繳納入庫的本期消費稅額。 十三、本表“本期應(yīng)補退稅額欄，填寫納稅人本期應(yīng)納稅額中應(yīng)補繳或應(yīng)退回的數(shù)額，計算 公式如下，多繳為負(fù)數(shù)：本期應(yīng)補退稅額=應(yīng)納稅額-本期減免稅額-本期準(zhǔn)予扣除稅額-本期預(yù)繳稅額十四、本表“期末未繳稅額欄，填寫納稅人本期期末應(yīng)繳未繳的消費稅額，計算公式如下，多繳 為負(fù)數(shù)：期末未繳稅額=期初未繳稅額+本期應(yīng)補退稅額-本期繳納前期應(yīng)納稅額十五、本表為A4豎

5、式，所有數(shù)字小數(shù)點后保存兩位。 一式二份，一份納稅人留存， 一份稅務(wù)機(jī)關(guān)留存。本期減免稅額計算表年 月 日至年 月 日金額單位：元列至角分計量單位：只稅款所屬期：納稅人名稱公章：填表日期：年 月 日工程應(yīng)稅.消費品名稱本期減免數(shù)量本期減免銷售額適用稅 率本期減免稅額無汞原電池4%金屬氫化物鎳蓄電池4%鋰原電池4%鋰離子蓄電池4%全釩液流電池4%燃料電池4%太陽能電池4%合計-填表說明一、本表作為?電池消費稅納稅申報表?的附列資料，由按照稅收法規(guī)規(guī)定減免稅電池產(chǎn)品消費稅的 納稅人填寫。未發(fā)生減免電池消費稅業(yè)務(wù)的納稅人和 電池受托加工方 不填報本表。二、本表“稅款所屬期、“納稅人名稱、“納稅人識別

6、號的填寫同主表。三、本表“本期減免數(shù)量欄，填寫本期應(yīng)當(dāng)申報減征、免征消費稅的電池應(yīng)稅消費品數(shù)量。四、本表“本期減免銷售額欄，填寫按照稅收法規(guī)規(guī)定的本期應(yīng)當(dāng)減征、免征消費稅的電池應(yīng) 稅消費品銷售不含出口免稅收入。五、本表“本期減免稅額欄，填寫本期按4%適用稅率計算的電池減征、免征消費稅額。計算公式為：本期減免稅額=本期減免銷售額x 4%該欄數(shù)值應(yīng)與?電池消費稅納稅申報表?“本期減免稅額欄數(shù)值一致。六、本表為A4豎式，所有數(shù)字小數(shù)點后保存兩位。一式二份，一份納稅人留存，一份稅務(wù)機(jī)關(guān)留存。本期代收代繳稅額計算表稅款所屬期：年 月 日至年 月 日納稅人名稱公章：納稅人識別號:填表日期：年 月 日計量單

7、位：只金額單位：元列至角分消費品名稱工程非減免稅電池減免稅電池適用稅率4%4%受托加工數(shù)量同類產(chǎn)品銷售價格材料本錢加工費組成計稅價格本期代收代繳稅款本期受托加工減免稅款填表說明一、本表作為?電池消費稅納稅申報表?的附列資料，由電池受托加工方填報。委托方和未發(fā)生受托 加工業(yè)務(wù)的納稅人不填報本表。二、本表“稅款所屬期、“納稅人名稱、“納稅人識別號的填寫同主表。三、本表“受托加工數(shù)量的計量單位是：只。四、本表“同類產(chǎn)品銷售價格為電池受托方同類產(chǎn)品銷售價格。五、根據(jù)?中華人民共和國消費稅暫行條例?的規(guī)定，本表“組成計稅價格的計算公式如下：組成計稅價格=材料本錢+加工費+ 1消費稅稅率六、根據(jù)?中華人民

8、共和國消費稅暫行條例?的規(guī)定，本表“本期代收代繳稅款、“本期受托加工 減免稅款的計算公式如下：一當(dāng)受托方有同類產(chǎn)品銷售價格時本期代收代繳稅款本期受托加工減免稅款 =同類產(chǎn)品銷售價格X受托加工數(shù)量X適用稅率二當(dāng)受托方?jīng)]有同類產(chǎn)品銷售價格時本期代收代繳稅款本期受托加工減免稅款=組成計稅價格X適用稅率七、本表為A4豎式，所有數(shù)字小數(shù)點后保存兩位。一式二份，一份納稅人留存，一份稅務(wù)機(jī)關(guān)留存。Appendix 2Consumption Tax Returns for BatteriesTaxable period: from Date Month Year to Date Month YearTaxpa

9、yer ' s Namofficial seal):Taxpayer Identification Number :IDate of Fili ng: Date Month YearUnit of Measure : one batteryMon etary Un it : RMB Yua n (up to 2 decimal poi nts )ItemName of taxable con sumer goodsApplicabl e tax rateSales qua ntitySales volumeTax payableBattery (excludi ng lead batt

10、ery)4%Lead battery4%TotalTax permitted to be deducted for the curre nt period:StatementThe tax return is filled out and provided in accordance with the provisions of the state tax laws and regulations; I am sure it is true, reliable and complete.Resp on sible pers on (sig nature & seal): Finan c

11、ial admi nistrator (sig nature & seal): Tel:Tax reduct ion (exempti on) for the curre nt period:Un derpaid tax at begi nning of period:Tax payable at the early stage of the current period:(If you have appo in ted an age nt to han dle the application, please fill in the following information:)Dec

12、laration of AuthorizationFor the purpose of acting for tax-related matters, I hereby authorize XX (address) as an age nt for the taxpayer, any documents relating to the tax return can be give n to this pers on.Authorized pers on (sig nature & seal):Tax paid in adva nee for the curre nt period:Ta

13、x to be made up or refun ded in the curre nt period:Un derpaid tax at end of period:Hereunder to be filled out by taxation authoritiesReceived by (sig nature & seal):Date of receipt:Date Month YearIn-charge taxation authority (official seal):InstructionsI. This return is only limited to the use

14、of taxpayers subject to consumption tax on batteries.II. The column “taxable period refers to the period of time for consumption tax payable declared by taxpayers and shall be filled in with the specific beginning and ending dates, months and years.III. Fill in the column “Taxpayer Identification Nu

15、mber with the number in the tax registration certificate.IV. Fill in the column “Taxpayer 's Namewith the full name of taxpayer 's unit.V. Fill in the column “Sales quantity with the quantity of the sales of taxable (excluding export duty-free) consumer goods of batteries which shall be liab

16、le to consumption tax for the current period according to tax rules and regulations.VI. Fill in the column “Sales volume with the sales revenue from taxable (excluding export duty-free) consumer goods of batteries which shall be liable to consumption tax for the current period according to tax rules

17、 and regulations.VII. Fill in the column“Tax payable with the amount of consumption tax payable which shall be calculated atthe applicable rate of 4% and paid for the current period, through the following formula: Amount of tax payable =Sales qua ntity 4%.>The lead battery whose con sumptio n tax

18、 is temporarily suspe nded does not n eed to calculate the amount of tax payable.VIII. The column “Tax permitted to be deducted for the current period shall be filled in with the amount of consumption tax which has been already paid for taxable consumer goods of batteries which were recovered by com

19、missioned processing and sold at a price higher than the taxable price of the consignee, but it is permitted tobe deducted in accordance with tax rules and regulations.thThe value in this column shall be consistent with the value of taxes already paid in the 12 column “Total creditable recipients of

20、 this month in the “Standing Book for Tax Credit of Batteries and Coatings .IX. The column “Tax reduction (exemption) for the current period shall be filled in with the amount of reduction of consumption tax payable on battery in accordance with the provisions of tax laws and regulations, not includ

21、ing the amount of export tax refund (exemption). The condition of consumption tax payable on battery which has been exempted and reduced shall be reported by filling in Annex 1 “Calculation Sheet of Tax Reduction (Exemption) for the Current Period to this return.The value in the column “Tax reductio

22、n (exemption) for the current period shall be consistent with the value in the total column of “Taxreduction (exemption) for the current periodin Annex 1 “Calculation Sheet of Tax Reduction (Exemption) for the Current Period to this return.X. Fill in the column “ Underpaid tax at beginning of period

23、 with the amount of accumulated unpaid consu tax, which shall be paid, at beginning of period; if there is tax overpaid, the number is negative. The value is equal to that in the column“ Underpaid tax at end ofinpethreiodtax return ofthe previous period.XI. Fill in the column “Tax payable at the ear

24、ly stage of the current period with the amount of unpaid consumption tax (which shall be paid) at the early stage actually paid into the Treasury.XII. Fill in the column“Tax paid in advance for the current period with the current consumption tax which hadbeen paid in advance into the Treasury before

25、 the filing of tax returns.XIII. Fill in the column“Tax to be made up or refunded in the current periodwith the amount which shall bemade up or refunded in the current tax payable; the formula is given as follows (the amount of tax overpaid is shown as negative):Amount of tax to be made up or refund

26、ed in the current period = Tax payable - Tax reduction (exemption) for the current period - Tax permitted to be deducted for the current period - Tax paid in advance for the current periodXIV. Fill in the column “Underpaid tax at end of period with the amount of unpaid consumption tax - which shall

27、be paid - at end of period; the formula is given as follows (the amount of tax overpaid is shown as negative):Amount of unpaid tax at end of period = Underpaid tax at beginning of period + Tax to be made up or refunded in the current period - Tax payable at the early stage of the current periodXV. T

28、his tax return shall be created in A4 size, vertical; all numeric and currency values round to two decimalplaces. This return is made in duplicate - one copy is kept by the taxpayer and the other retained by the taxation authority.Annex 1Calculation Sheet of Tax Reduction (Exemption) for the Current

29、 PeriodTaxable Period :From Date Month Year to Date Month YearUnit of Measure : one batteryTaxpayer ' s Namefficial seal):Taxpayer Identification Number :Date of Fili ng: Date Mon th YearMon etary Un it : RMB Yua n (up to 2 decimal poi nts )taxable con sumer goods、ItemQuan tity of reduct ion (ex

30、emptio n) for the curre nt periodAmount of sales volume reduced (exempted) for the curre nt periodApplica ble tax rateAmount of tax reducti on (exempti on) for the curre nt periodMercury-free primary battery4%Ni-MH battery4%Lithium primary battery4%Lithium-ion battery4%All-va nadium redox flow batte

31、ry4%Fuel cell4%Solar cell4%Total-InstructionsI. As the attached data to “Consumption Tax Returns for Batteries , this sheet shall be filled in by taxpayers who are eligible for tax relief on battery products according to tax laws and regulations. Taxpayers who have no business relating to the consum

32、ption tax relief on batteries, and the party entrusted with the processing of batteries do not fill in it.II. Columns “taxable period , “taxpayer's nameand “taxpayer identification number shall be consistent with the main table.III. Fill in the column “Quantity of reduction (exemption) for the c

33、urrent period with the quantity of taxable consumer goods of batteries which shall be declared for consumption tax reduction or exemption for the current period.IV. Fill in the column “Amount of sales volume reduced (exempted) for the current period with the revenue from the sale of taxable consumer

34、 goods of batteries which shall be declared for consumption tax reduction or exemption for the current period in accordance with tax laws and regulations.V. Fill in the column “ Amount of tax reduction (exemption) for the current period with the amount of consumption tax reduction or exemption of ba

35、tteries for the current period, it is calculated by multiplying the applicable tax rate of 4%. The formula is: Amount of tax reduction (exemption) for the current period = Amount of sales volume reduced (exempted) for the curre nt period 4%xThe value in this column shall be consistent with the value

36、 in the column “Taxreduction (exemption) for the current periodof “Consumption Tax Returns for Batteries .VI. This sheet shall be created in A4 size, vertical; all numeric and currency values round to two decimal places. It is made in duplicate one copy is kept by the taxpayer and the other reta ine

37、d by the taxati on authority.Annex 2Calculation Sheet of Tax Withheld or Collected for the CurrentPeriodTaxable Period :From Date Month Year to Date Mon th YearTaxpayer ' s Namefficial seal):Taxpayer Identification Number :Date of Fili ng: Date Month YearUnit of Measure : one batteryMon etary Un

38、 it : RMB Yua n (up to 2 decimal poi nts )Name of taxable consumer.goodsItemBatteries not eligible for tax reduct ion (exempti on)Batteries eligible for tax reduct ion (exemptio n)Applicable tax rate4%4%Quan tity of en trusted process ingSales price of similar productsMaterial costProcess ing charge

39、Composite assessable priceTax withheld or collected for the curre nt periodTax reducti on (exempti on) of en trusted process ing for the curre nt periodInstructionsI. As the attached data to “Consumption Tax Returns for Batteries, this sheet shall be filled in by the party entrusted with the process

40、ing of batteries. The entrusting party and taxpayers who do not have any entrusted processing business do not fill in it.II. Columns “taxable period , “taxpayer's nameand “taxpayer identification number shall be consistent with the main table.III. The unit of measure of the column “Quantity of entrusted processing is one battery.IV. The column “Sales price of similar products in this sheet refers to the sales price of similar products for the entrusted party of batteri