增值税小规模纳税人（以下简称小规模纳税人）纳税申报表及其附列资料包括

来 源：www.71-fuwu.com     发布时间：2016-8-4 10:43:17

（1）《增值税纳税申报表（小规模纳税人适用）》。

(1) "VAT tax returns (small scale taxpayers applicable)".

（2）《增值税纳税申报表（小规模纳税人适用）附列资料》。

(2) "VAT tax returns (small scale taxpayers applicable) attached information".

小规模纳税人销售服务，在确定服务销售额时，按照有关规定可以从取得的全部价款和价外费用中扣除价款的，需填报《增值税纳税申报表（小规模纳税人适用）附列资料》。其他情况不填写该附列资料。

Small scale taxpayers engaged in selling services, in determining the sales services, in accordance with the relevant provisions can deduct the cost from the obtained total price and other expenses, need to fill out the value-added tax returns (small scale taxpayers applicable) to accompany the data ". Other circumstances do not fill in the attached information.

（3）《增值税减免税申报明细表》。

(3) the list of VAT tax returns.

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