消費稅納稅申報表(20210422131055)

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）項目應稅f消費品名稱、適用稅率銷售數(shù)量銷售額應納稅額電池（不含鉛蓄電池）4%鉛蓄電池4%合計本期準予扣除稅額：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）：財務負責人（簽章）：聯(lián)系電話：本期減（免）稅額：期初未繳稅額：本期繳納前期應納稅額：（如果你已委托代理人申報，請?zhí)顚懀┦跈嗦暶鳛榇硪磺卸悇帐乱?，現(xiàn)授權（地址）為本納稅人的代理申報人，任何與本申報表有關的 往來文件，都可寄予此人。授權人簽章：

2、本期預繳稅額：本期應補（退）稅額：期末未繳稅額：以下由稅務機關填寫受理人（簽章）受理日期:年 月 日 受理稅務機關（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納稅額的所屬時間，應填寫具體的起止年、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)定本期應當申報繳納消費稅的電池應稅消費品銷售 （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)定的本期應當申報繳納消費稅的電池應稅消費品銷售 （不 含出口免稅）收入。七、本表“應

3、納稅額”欄，填寫本期按 4%適用稅率計算繳納的消費稅應納稅額，計算公式為：應納稅 額=銷售額x 4%暫緩征收的鉛蓄電池不計算應納稅額。八、本表“本期準予扣除稅額”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 售電池應稅消費品，準予扣除的電池消費稅已納稅款?！氨酒跍视杩鄢愵~”欄數(shù)值與電池、涂料稅款抵扣臺賬第12欄“本月抵扣領用合計”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納稅額，不含出口退（免）稅額。其減免的電池消費稅應納稅額情況，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）

4、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，填寫本期期初累計應繳未繳的消費稅額，多繳為負數(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“本期繳納前期應納稅額”欄，填寫納稅人本期實際繳納入庫的前期應繳未繳消費稅額。 十二、本表“本期預繳稅額”欄，填寫納稅申報前納稅人已預先繳納入庫的本期消費稅額。 十三、本表“本期應補（退）稅額”欄，填寫納稅人本期應納稅額中應補繳或應退回的數(shù)額，計算 公式如下，多繳為負數(shù)：本期應補（退）稅額=應納稅額-本期減（免）稅額-本期準予扣除稅額-本期預繳稅額十四、本表“期末未繳稅額”欄，填寫納稅人本期期末應繳未繳的消費稅額，計算公

5、式如下，多繳 為負數(shù)：期末未繳稅額=期初未繳稅額+本期應補（退）稅額-本期繳納前期應納稅額十五、本表為A4豎式，所有數(shù)字小數(shù)點后保留兩位。 一式二份，一份納稅人留存， 一份稅務機關留存。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 日項目應稅.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

6、的 納稅人填寫。未發(fā)生減免電池消費稅業(yè)務的納稅人和 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”、“納稅人識別號”的填寫同主表。三、本表“本期減（免）數(shù)量”欄，填寫本期應當申報減征、免征消費稅的電池應稅消費品數(shù)量。四、本表“本期減（免）銷售額”欄，填寫按照稅收法規(guī)規(guī)定的本期應當減征、免征消費稅的電池應 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

7、保留兩位。一式二份，一份納稅人留存，一份稅務機關留存。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 日計量單位：只金額單位：元（列至角分）消費品名稱項目非減（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)品銷售價格材料成本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

8、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=（材料成本+加工費）+ （1消費稅稅率）六、根據(jù)中華人民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)點后保留兩位。一式二份，一份納稅人留存，一份稅

9、務機關留存。Appendix 2Consumption Tax Returns for BatteriesTaxable period: from Date Month Year to Date Month YearTaxpayer 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 tax

10、able con sumer goodsApplicabl e tax rateSales qua ntitySales volumeTax payableBattery (excludi ng lead battery)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 regu

11、lations; I am sure it is true, reliable and complete.Resp on sible pers on (sig nature & seal): Finan cial 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 h

12、ave appo in ted an age nt to han dle the application, please fill in the following information:)Declaration 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

13、 pers on.Authorized pers on (sig nature & seal):Tax paid in adva nee for the curre nt period:Tax 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-charg

14、e taxation authority (official 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 begi

15、nning and ending dates, months and years.III. Fill in the column “Taxpayer Identification Number ”with the number in the tax registration certificate.IV. Fill in the column “Taxpayer s Name”with the full name of taxpayer s unit.V. Fill in the column “Sales quantity ”with the quantity of the sales of

16、 taxable (excluding export 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

17、which shall be liable to consumption 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 atthe applicable rate of 4% and paid for the current period, through the following formula:

18、 Amount of tax payable =Sales qua ntity 4%.The lead battery whose con sumptio n tax 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 b

19、een already paid for taxable 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 tobe deducted in accordance with tax rules and regulations.thThe value in this column shall be consistent w

20、ith the value of taxes already paid in the 12 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 payab

21、le on battery in accordance 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

22、(Exemption) for the Current 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 “Taxreduction (exemption) for the current period”in Annex 1 “Calculation Sheet of Tax Reduction (Exemption) for the

23、Current Period ”to this return.X. Fill in the column “ Underpaid tax at beginning of period ” 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

24、 ofinpethreiodtax 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

25、 period ”with the current consumption tax which hadbeen 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 bemade up or refunded in the current tax payable; the formula is given a

26、s follows (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 th

27、e column “Underpaid 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 mad

28、e up or refunded 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 decimalplaces. This return is made in duplicate - one copy is kept by the taxpayer and the other retain

29、ed by the taxation authority.Annex 1Calculation Sheet of Tax Reduction (Exemption) for the Current 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 :

30、 RMB Yua n (up to 2 decimal poi nts )taxable con sumer goods、ItemQuan tity of reduct ion (exemptio 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

31、%Ni-MH battery4%Lithium primary battery4%Lithium-ion battery4%All-va nadium redox flow battery4%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

32、 according to tax laws and regulations. Taxpayers who have no business relating to the consumption tax relief on batteries, and the party entrusted with the processing of batteries do not fill in it.II. Columns “taxable period ”, “taxpayers name”and “taxpayer identification number ”shall be consiste

33、nt with the main table.III. Fill in the column “Quantity of reduction (exemption) for the current 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

34、reduced (exempted) for the current period ”with the revenue from the sale of taxable consumer 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 (exem

35、ption) for the current period ”with the amount of consumption tax reduction or exemption of batteries 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 (ex

36、empted) for the curre nt period 4%xThe value in this column shall be consistent with the value in the column “Taxreduction (exemption) for the current period”of “Consumption Tax Returns for Batteries ”.VI. This sheet shall be created in A4 size, vertical; all numeric and currency values round to two

37、 decimal places. It is made in duplicate one copy is kept by the taxpayer and the other reta ined 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 Identi

38、fication Number :Date of Fili ng: Date Month YearUnit of Measure : one batteryMon etary Un 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 ti

39、ty of en trusted process ingSales price of similar productsMaterial costProcess ing chargeComposite 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 Re

40、turns for Batteries”, this sheet shall be filled in by the party entrusted with the processing of batteries. The entrusting party and taxpayers who do not have any entrusted processing business do not fill in it.II. Columns “taxable period ”, “taxpayers name”and “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 o