消费税纳税申报表

1、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：元列至角分工程应税f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 ：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 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

2、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 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

3、税额，计算公式为：应纳税 额=销售额x 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。九、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

4、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

5、式，所有数字小数点后保存两位。 一式二份，一份纳税人留存， 一份税务机关留存。本期减免税额计算表年 月 日至年 月 日金额单位：元列至角分计量单位：只税款所属期：纳税人名称公章：填表日期：年 月 日工程应税.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

6、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x 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，所有数字小数点后保存两位。一式二份，一份纳税人留存，一份税务机关留存。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

7、位：只金额单位：元列至角分消费品名称工程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本钱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=材料本钱+加工费+ 1消费税税率六、根据?中华人民

8、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X受托加工数量X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X适用税率七、本表为A4竖式，所有数字小数点后保存两位。一式二份，一份纳税人留存，一份税务机关留存。Appendix 2Consumption Tax Returns for BatteriesTaxable period: from Date Month Year to Date Month YearTaxpa

9、yer ' 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 taxable con sumer goodsApplicabl e tax rateSales qua ntitySales volumeTax payableBattery (excludi ng lead batt

10、ery)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 regulations; I am sure it is true, reliable and complete.Resp on sible pers on (sig nature & seal): Finan c

11、ial 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 have appo in ted an age nt to han dle the application, please fill in the following information:)Dec

12、laration 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 pers on.Authorized pers on (sig nature & seal):Tax paid in adva nee for the curre nt period:Ta

13、x 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-charge taxation authority (official seal):InstructionsI. This return is only limited to the use

14、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, months and years.III. Fill in the column “Taxpayer Identification Nu

15、mber with the number in the tax registration certificate.IV. Fill in the column “Taxpayer 's Namewith the full name of taxpayer 's unit.V. Fill in the column “Sales quantity with the quantity of the sales of taxable (excluding export duty-free) consumer goods of batteries which shall be liab

16、le 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 consumption tax for the current period according to tax rules

17、 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: Amount of tax payable =Sales qua ntity 4%.>The lead battery whose con sumptio n tax

18、 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 been already paid for taxable consumer goods of batteries which were recovered by com

19、missioned 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 with the value of taxes already paid in the 12 column “Total creditable recipients of

20、 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 with the provisions of tax laws and regulations, not includ

21、ing 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 Period to this return.The value in the column “Tax reductio

22、n (exemption) for the current period shall be consistent with the value in the total column of “Taxreduction (exemption) for the current periodin Annex 1 “Calculation Sheet of Tax Reduction (Exemption) for the Current Period to this return.X. Fill in the column “ Underpaid tax at beginning of period

23、 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 ofinpethreiodtax return ofthe previous period.XI. Fill in the column “Tax payable at the ear

24、ly 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 the current consumption tax which hadbeen paid in advance into the Treasury before

25、 the filing of tax returns.XIII. Fill in the column“Tax to be made up or refunded in the current periodwith the amount which shall bemade up or refunded in the current tax payable; the formula is given as follows (the amount of tax overpaid is shown as negative):Amount of tax to be made up or refund

26、ed 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 “Underpaid tax at end of period with the amount of unpaid consumption tax - which shall

27、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 refunded in the current period - Tax payable at the early stage of the current periodXV. T

28、his 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 retained by the taxation authority.Annex 1Calculation Sheet of Tax Reduction (Exemption) for the Current

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

30、emptio 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%Ni-MH battery4%Lithium primary battery4%Lithium-ion battery4%All-va nadium redox flow batte

31、ry4%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 according to tax laws and regulations. Taxpayers who have no business relating to the consum

32、ption tax relief on batteries, and the party entrusted with the processing of batteries do not fill in it.II. Columns “taxable period , “taxpayer's nameand “taxpayer identification number shall be consistent with the main table.III. Fill in the column “Quantity of reduction (exemption) for the c

33、urrent 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 reduced (exempted) for the current period with the revenue from the sale of taxable consumer

34、 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 (exemption) for the current period with the amount of consumption tax reduction or exemption of ba

35、tteries 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 (exempted) for the curre nt period 4%xThe value in this column shall be consistent with the value

36、 in the column “Taxreduction (exemption) for the current periodof “Consumption Tax Returns for Batteries .VI. This sheet shall be created in A4 size, vertical; all numeric and currency values round to two decimal places. It is made in duplicate one copy is kept by the taxpayer and the other reta ine

37、d 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 Identification Number :Date of Fili ng: Date Month YearUnit of Measure : one batteryMon etary Un

38、 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 tity of en trusted process ingSales price of similar productsMaterial costProcess ing charge

39、Composite 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 Returns for Batteries, this sheet shall be filled in by the party entrusted with the process

40、ing of batteries. The entrusting party and taxpayers who do not have any entrusted processing business do not fill in it.II. Columns “taxable period , “taxpayer's nameand “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 of similar products for the entrusted party of batteri