消费税纳税申报表.docx

1、消费税纳税申报表附件2电池消费税纳税申报表税款所属期： 年 月 日 至 年 月 日 纳税人名称（公章）： 纳税人识别号： 填表日期： 年 月 日 计量单位：只 金额单位：元（列至角分）项目应税消费品名称适用税率销售数量销售额应纳税额电池（不含铅蓄电池）4%铅蓄电池4%合计本期准予扣除税额：声明此纳税申报表是根据国家税收法律规定填报的，我确定它是真实的、可靠的、完整的。经办人（签章）： 财务负责人（签章）：联系电话：本期减（免）税额： 期初未缴税额:本期缴纳前期应纳税额： （如果你已委托代理人申报，请填写）授权声明为代理一切税务事宜，现授权 （地址） 为本纳税人的代理申报人，任何与本申报表有关的

2、往来文件，都可寄予此人。授权人签章：本期预缴税额：本期应补（退）税额：期末未缴税额:以下由税务机关填写受理人（签章）： 受理日期： 年 月 日 受理税务机关（章）：填表说明一、本表限电池消费税纳税人使用。二、本表“税款所属期”是指纳税人申报的消费税应纳税额的所属时间，应填写具体的起止年、月、日。三、本表“纳税人识别号”栏，填写纳税人的税务登记证号码。四、本表“纳税人名称”栏，填写纳税人单位名称全称。五、本表“销售数量”栏，填写按照税收法规规定本期应当申报缴纳消费税的电池应税消费品销售（不含出口免税）数量。六、本表“销售额”栏，填写按照税收法规规定的本期应当申报缴纳消费税的电池应税消费品销售（不

3、含出口免税）收入。七、本表“应纳税额”栏，填写本期按4%适用税率计算缴纳的消费税应纳税额，计算公式为：应纳税额销售额4%。暂缓征收的铅蓄电池不计算应纳税额。八、本表“本期准予扣除税额”填写按税收法规规定委托加工收回电池并以高于受托方的计税价格出售电池应税消费品，准予扣除的电池消费税已纳税款。“本期准予扣除税额”栏数值与电池、涂料税款抵扣台账第12栏“本月抵扣领用合计”已纳税款数值一致。9、本表“本期减（免）税额”栏，填写本期按照税收法规规定减免的电池消费税应纳税额，不含出口退（免）税额。其减免的电池消费税应纳税额情况，需填报本表附1本期减（免）税额计算表予以反映。“本期减（免）税额”栏数值与本

4、表附1本期减（免）税额计算表“本期减（免）税额”合计栏数值一致。十、“期初未缴税额”栏，填写本期期初累计应缴未缴的消费税额，多缴为负数。其数值等于上期申报表“期末未缴税额”栏数值。十一、本表“本期缴纳前期应纳税额”栏，填写纳税人本期实际缴纳入库的前期应缴未缴消费税额。十二、本表“本期预缴税额”栏，填写纳税申报前纳税人已预先缴纳入库的本期消费税额。十三、本表“本期应补（退）税额”栏，填写纳税人本期应纳税额中应补缴或应退回的数额，计算公式如下，多缴为负数：本期应补（退）税额应纳税额本期减（免）税额本期准予扣除税额本期预缴税额十四、本表“期末未缴税额”栏，填写纳税人本期期末应缴未缴的消费税额，计算公

5、式如下，多缴为负数：期末未缴税额期初未缴税额本期应补（退）税额本期缴纳前期应纳税额十五、本表为A4竖式，所有数字小数点后保留两位。一式二份，一份纳税人留存，一份税务机关留存。附1 本期减（免）税额计算表 税款所属期： 年 月 日 至 年 月 日 纳税人名称（公章）： 纳税人识别号：填表日期： 年 月 日 计量单位：只 金额单位：元（列至角分）项目应税消费品名称本期减（免）数量本期减（免）销售额适用税率本期减（免）税额无汞原电池4%金属氢化物镍蓄电池4%锂原电池4%锂离子蓄电池4%全钒液流电池4%燃料电池4%太阳能电池4% 合计-填表说明一、本表作为电池消费税纳税申报表的附列资料，由按照税收法规

6、规定减免税电池产品消费税的纳税人填写。未发生减免电池消费税业务的纳税人和电池受托加工方不填报本表。二、本表“税款所属期”、“纳税人名称”、“纳税人识别号”的填写同主表。三、本表“本期减（免）数量”栏，填写本期应当申报减征、免征消费税的电池应税消费品数量。四、本表“本期减（免）销售额”栏，填写按照税收法规规定的本期应当减征、免征消费税的电池应税消费品销售（不含出口免税）收入。五、本表“本期减（免）税额”栏，填写本期按4%适用税率计算的电池减征、免征消费税额。计算公式为：本期减（免）税额本期减（免）销售额4%该栏数值应与电池消费税纳税申报表“本期减（免）税额”栏数值一致。六、本表为A4竖式，所有数

7、字小数点后保留两位。一式二份，一份纳税人留存，一份税务机关留存。附2本期代收代缴税额计算表税款所属期： 年 月 日 至 年 月 日 纳税人名称（公章）： 纳税人识别号： 填表日期： 年 月 日 计量单位：只 金额单位：元（列至角分） 消费品名称 项目非减（免）税电池减（免）税电池适用税率4%4%受托加工数量同类产品销售价格材料成本加工费组成计税价格本期代收代缴税款本期受托加工减（免）税款填表说明一、本表作为电池消费税纳税申报表的附列资料，由电池受托加工方填报。委托方和未发生受托加工业务的纳税人不填报本表。二、本表“税款所属期”、“纳税人名称”、“纳税人识别号”的填写同主表。三、本表“受托加工数

8、量”的计量单位是：只。四、本表“同类产品销售价格”为电池受托方同类产品销售价格。五、根据中华人民共和国消费税暂行条例的规定，本表“组成计税价格”的计算公式如下：组成计税价格（材料成本加工费）（1消费税税率） 六、根据中华人民共和国消费税暂行条例的规定，本表“本期代收代缴税款”、“本期受托加工减（免）税款”的计算公式如下：（一）当受托方有同类产品销售价格时本期代收代缴税款(本期受托加工减（免）税款)同类产品销售价格受托加工数量适用税率（二）当受托方没有同类产品销售价格时本期代收代缴税款(本期受托加工减（免）税款)组成计税价格适用税率七、本表为A4竖式，所有数字小数点后保留两位。一式二份，一份纳税

9、人留存，一份税务机关留存。Appendix 2Consumption Tax Returns for BatteriesTaxable period: from Date Month Year to Date Month Year Taxpayers Name (official seal): Taxpayer Identification Number： Date of Filing: Date Month Year Unit of Measure：one battery Monetary Unit：RMB Yuan（up to 2 decimal points） ItemName of t

10、axable consumer goodsApplicable tax rateSales quantitySales volumeTax payableBattery (excluding lead battery)4%Lead battery4%TotalTax permitted to be deducted for the current period:StatementThe tax return is filled out and provided in accordance with the provisions of the state tax laws and regulat

11、ions; I am sure it is true, reliable and complete.Responsible person (signature & seal): Financial administrator (signature & seal):Tel:Tax reduction (exemption) for the current period: Underpaid tax at beginning of period:Tax payable at the early stage of the current period: (If you have appointed

12、an agent to handle the application, please fill in the following information:)Declaration of Authorization For the purpose of acting for tax-related matters, I hereby authorize XX (address) as an agent for the taxpayer, any documents relating to the tax return can be given to this person.Authorized

13、person (signature & seal):Tax paid in advance for the current period:Tax to be made up or refunded in the current period:Underpaid tax at end of period:Hereunder to be filled out by taxation authoritiesReceived by (signature & seal):Date of receipt: Date Month Year In-charge taxation authority (offi

14、cial seal):InstructionsI. This return is only limited to the use 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, mo

15、nths and years.III. Fill in the column “Taxpayer Identification Number” with the number in the tax registration certificate.IV. Fill in the column “Taxpayers Name” with the full name of taxpayers unit.V. Fill in the column “Sales quantity” with the quantity of the sales of taxable (excluding export

16、duty-free) consumer goods of batteries which shall be liable 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 co

17、nsumption tax for the current period according to tax rules and regulations.VII. Fill in the column “Tax payable” with the amount of consumption tax payable which shall be calculated at the applicable rate of 4% and paid for the current period, through the following formula: Amount of tax payable =

18、Sales quantity 4%. The lead battery whose consumption tax is temporarily suspended does not need 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

19、 consumer goods of batteries which were recovered by commissioned processing and sold at a price higher than the taxable price of the consignee, but it is permitted to be deducted in accordance with tax rules and regulations. The value in this column shall be consistent with the value of taxes alrea

20、dy paid in the 12th column “Total creditable recipients of 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

21、 with the provisions of tax laws and regulations, not including 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

22、 Period” to this return.The value in the column “Tax reduction (exemption) for the current period” shall be consistent with the value in the total column of “Tax reduction (exemption) for the current period” in Annex 1 “Calculation Sheet of Tax Reduction (Exemption) for the Current Period” to this r

23、eturn.X. Fill in the column “Underpaid tax at beginning of period” with the amount of accumulated unpaid consumption 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 of period” in the ta

24、x return of the previous period.XI. Fill in the column “Tax payable at the early 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 t

25、he current consumption tax which had been paid in advance into the Treasury before the filing of tax returns.XIII. Fill in the column “Tax to be made up or refunded in the current period” with the amount which shall be made up or refunded in the current tax payable; the formula is given as follows (

26、the amount of tax overpaid is shown as negative):Amount of tax to be made up or refunded 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 “U

27、nderpaid tax at end of period” with the amount of unpaid consumption tax - which shall 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 ref

28、unded in the current period - Tax payable at the early stage of the current periodXV. This tax return shall be created in A4 size, vertical; all numeric and currency values round to two decimal places. This return is made in duplicate one copy is kept by the taxpayer and the other retained by the ta

29、xation authority. Annex 1Calculation Sheet of Tax Reduction (Exemption) for the Current Period Taxable Period： From Date Month Year to Date Month Year Taxpayers Name (Official seal)： Taxpayer Identification Number：Date of Filing: Date Month Year Unit of Measure：one battery Monetary Unit：RMB Yuan（up to 2 decimal points）ItemName oftaxable consumer goodsQuantity of reduction (exemption) for the current periodAmount of sales volume reduced (exempted) for the current periodApplicable tax rateAmount of tax reduction (exemption) for the current periodMercury-f