If there are no tax-free items to choose from, please select "Other" and fill in the tax-free sales in column 9 1 "Sales of tax-free items". The data should be consistent with the tax-free sales in column 1 8 or column 19 of the schedule, and the tax-free information should be filled in column 9 and column 5 (required).
Fill in the tax reduction and exemption in the fifth column of the VAT tax reduction and exemption declaration list, and you can declare online and clear the card.
According to Article 7 of State Taxation Administration of The People's Republic of China's Reply on How to Determine the Sales of Tax-free Items when Allocating Non-deductible Input Tax (Guo [1997] No.529):
When calculating the non-deductible input tax, taxpayers shall not convert the tax-free income from the sale of duty-free goods and the operating income of non-taxable items.
With reference to the above provisions, the sales income exempted from value-added tax will not be converted. Therefore, the VAT return exempt from VAT is consistent with the income statement.
Extended data
Provisions on entry, exit and purchase of duty-free goods
1. According to the Notice of the State Council on Reform and Adjustment of Import Tax Policy, overseas students will stay abroad continuously for every/kloc-from 1 April 19961day with valid passports and the Certificate of Returned Overseas Students issued by the Education Department (Section) of the Embassy (Consulate) abroad.
The customs allows a computer, TV set, refrigerator, video recorder, camera, motorcycle, video camera, tape recorder, sewing machine, typewriter and other items to be brought into the country duty-free. The above items can be purchased at the designated "duty-free commodity supply office" in China.
2. If you are a returned overseas student or a family member of an overseas student who has stayed abroad for more than one year, you can purchase one of the above-mentioned duty-free items, and you don't need to issue a certificate of returned overseas students.
Three, public and self-funded overseas students can use foreign exchange to buy cars within the tax-free index when returning home, the specific provisions are as follows:
1) Studying abroad and studying abroad must last for more than one year;
2) must be registered in a regular university;
3) must be reported to the embassy and consulate education department (group);
4) issue a certificate of returned overseas students;
5) After returning to China, buy a car at the relevant unit with the certificate of returned overseas students, the customs declaration form, the certificate of the receiving unit and the household registration certificate issued by the embassy (consulate);
6) Bring back enough foreign exchange for car purchase when entering the customs, and fill in the customs declaration form truthfully.
Baidu Encyclopedia-VAT tax return form
Baidu encyclopedia-duty-free goods