1、表單《增值稅納稅申報(bào)表（一般納稅人適用）》及其附列資料

,增值稅納稅申報(bào)表附列資料（二）,,,,,,

,（本期進(jìn)項(xiàng)稅額明細(xì)）,,,,,,

,稅款所屬時(shí)間：年月日至年月日,,,,,,

,納稅人名稱(chēng)：（公章）,,,,,,金額單位：元至角分

,一、申報(bào)抵扣的進(jìn)項(xiàng)稅額,,,,,,

,項(xiàng)目,,,欄次,份數(shù),金額,稅額

,,,,,,,,

,（一）認(rèn)證相符的增值稅專(zhuān)用發(fā)票,,,1=2+3,,,

,其中：本期認(rèn)證相符且本期申報(bào)抵扣,,,2,,,

,前期認(rèn)證相符且本期申報(bào)抵扣,,,3,,,

,（二）其他扣稅憑證,,,4=5+6+7+8a+8b,,,

,其中：海關(guān)進(jìn)口增值稅專(zhuān)用繳款書(shū),,,5,,,

,農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷(xiāo)售發(fā)票,,,6,,,

,代扣代繳稅收繳款憑證,,,7,,——,

,加計(jì)扣除農(nóng)產(chǎn)品進(jìn)項(xiàng)稅額,,,8a,——,——,

,其他,,,8b,,,

,（三）本期用于購(gòu)建不動(dòng)產(chǎn)的扣稅憑證,,,9,,,

,（四）本期用于抵扣的旅客運(yùn)輸服務(wù)扣稅憑證,,,10,,,

,（五）外貿(mào)企業(yè)進(jìn)項(xiàng)稅額抵扣證明,,,11,——,——,

,當(dāng)期申報(bào)抵扣進(jìn)項(xiàng)稅額合計(jì),,,12=1+4+11,,,

,二、進(jìn)項(xiàng)稅額轉(zhuǎn)出額,,,,,,

,項(xiàng)目,,,欄次,稅額,,

,本期進(jìn)項(xiàng)稅額轉(zhuǎn)出額,,,13=14至23之和,,,

,其中：免稅項(xiàng)目用,,,14,,,

,集體福利、個(gè)人消費(fèi),,,15,,,

,非正常損失,,,16,,,

,簡(jiǎn)易計(jì)稅方法征稅項(xiàng)目用,,,17,,,

,免抵退稅辦法不得抵扣的進(jìn)項(xiàng)稅額,,,18,,,

,納稅檢查調(diào)減進(jìn)項(xiàng)稅額,,,19,,,

,紅字專(zhuān)用發(fā)票信息表注明的進(jìn)項(xiàng)稅額,,,20,,,

,上期留抵稅額抵減欠稅,,,21,,,

,上期留抵稅額退稅,,,22,,,

,其他應(yīng)作進(jìn)項(xiàng)稅額轉(zhuǎn)出的情形,,,23,,,

,三、待抵扣進(jìn)項(xiàng)稅額,,,,,,

,項(xiàng)目,,,欄次,份數(shù),金額,稅額

,（一）認(rèn)證相符的增值稅專(zhuān)用發(fā)票,,,24,——,——,——

,期初已認(rèn)證相符但未申報(bào)抵扣,,,25,,,

,本期認(rèn)證相符且本期未申報(bào)抵扣,,,26,,,

,期末已認(rèn)證相符但未申報(bào)抵扣,,,27,,,

,其中：按照稅法規(guī)定不允許抵扣,,,28,,,

,（二）其他扣稅憑證,,,29=30至33之和,,,

,其中：海關(guān)進(jìn)口增值稅專(zhuān)用繳款書(shū),,,30,,,

,農(nóng)產(chǎn)品收購(gòu)發(fā)票或者銷(xiāo)售發(fā)票,,,31,,,

,代扣代繳稅收繳款憑證,,,32,,——,

,其他,,,33,,,

,,,,34,,,

,四、其他,,,