营改增应税服务差额纳税解析（Analysis of the difference between the tax increase and the taxable service）.doc

营改增应税服务差额纳税解析（Analysis of the difference between the tax increase and the taxable service） The difference of tax filing and maintenance Replacing business tax with value-added tax(VAT) taxpayers in accordance with the provisions of the implementation of the difference between the tax payment obligations, in the tax declaration before the competent tax authorities for tax preferential policies. The competent tax authorities to accept the filing for taxpayers, audited in accordance with the policies and regulations, information processing must be carried out preferential policies in CTAIS system maintenance. Only when the tax authorities conduct effective information maintenance, the taxpayer to the difference of tax declaration. When in the online reporting taxpayer to declare or balance occurs when can fill, but cannot be saved, should first check whether the business comply with policies and regulations. If you meet, whether to have the tax authorities for the record. If not for the record, then immediately to the tax authorities for the record. If you have the record, then contact with the competent tax authorities, tax authorities may for some reason there is no system information maintenance, maintenance must be carried out immediately after the declaration. The general taxpayer balance of the tax tax method of general tax declaration [important] 1, the difference of tax declaration data in general tax method and the simple calculation of the list is different. The simple calculation of the difference of tax declaration will be in the simple tax method tax declaration content reflected alone. In 2, the general taxpayer of value-added tax returns in the main table, general goods and services and taxable services and Jizhengjitui goods and services and taxable services column is belong to separate accounting independent content. That is to say: the corresponding sales total number and schedule of a total tax project. 3, general goods and services and taxable servi