Build China VAT Return (增值税纳税申报表) Filing Data

Skill: Convert sales and purchase ledgers into the periodic VAT return dataset filed via the electronic tax bureau

Region: China (中国) Category: Tax — 增值税 (VAT) Does: Takes a period's sales and purchase ledgers (销项 / 进项) and maps them onto the VAT return (增值税纳税申报表) — main form (主表) plus its schedules (附列资料) — filed through the electronic tax bureau (电子税务局) to the State Taxation Administration (国家税务总局 / STA). System: 电子税务局 (electronic tax bureau) — 增值税及附加税费申报表, administered by the STA

The VAT return is portal-mediated: a general taxpayer files the 增值税及附加税费申报表 (main form 主表 + 附列资料一/二/三/四 + 附加税费表) through the 电子税务局, increasingly pre-filled from the taxpayer's issued/received e-fapiao on the e-invoice service platform (电子发票服务平台). There is no public fixed XML/JSON schema for general third-party submission; the field/row names below follow the official form layout, which the STA revises periodically. Filing is monthly or quarterly depending on taxpayer status. Confidence is at the example level.

When this applies

• A VAT taxpayer reports output VAT (销项税额), input VAT (进项税额), and the net payable for the period.
• General taxpayers (一般纳税人) typically file monthly, due by the 15th of the following month (extended when it falls on a holiday); use the full main form + schedules and may credit input VAT.
• Small-scale taxpayers (小规模纳税人) typically file quarterly on the simplified return using the levy rate (征收率), with input VAT not creditable.
• Surtaxes (城市维护建设税、教育费附加、地方教育附加 — collectively 附加税费) are filed on the combined 增值税及附加税费申报表.

Input data required

Form structure (general taxpayer)

Calculation rules

• 销项税额 (output VAT) = Σ (taxable sales by rate × that rate), 13% / 9% / 6%.
• 当期应纳税额 (current VAT payable) = 销项税额 − (当期进项税额 + 上期留抵税额) + 进项税额转出. If the result is negative, the excess becomes 期末留抵税额 (credit carried to the next period), not an immediate refund (except under the 留抵退税 refund policy).
• Input VAT is creditable only when supported by valid deduction vouchers (special VAT e-fapiao, customs import VAT payment receipts, etc.) and not subject to non-deductible rules (e.g. for exempt/collective-welfare use → 进项税额转出).
• Small-scale taxpayers: 应纳税额 = 不含税销售额 × 征收率 (no input credit); apply any current small-scale relief threshold then in force.
• Surtaxes are computed on the VAT actually paid in the period at local rates (城建税 7% / 5% / 1% by location; 教育费附加 3%; 地方教育附加 2%).

Worked example (general taxpayer, monthly outline)

纳税人识别号: 91310115MA1K3XYZ7A     一般纳税人     所属期: 2026-05

销项 (附列资料一):
  销售额@13%  =  800000.00  → 销项税额 104000.00
  销售额@6%   =  200000.00  → 销项税额  12000.00
  当期销项税额合计 = 116000.00

进项 (附列资料二):
  认证可抵扣进项税额 = 70000.00
  进项税额转出       =  2000.00
  当期可抵扣进项 = 70000.00 − 2000.00 = 68000.00
  上期留抵税额   = 5000.00

主表:
  应纳税额 = 116000.00 − (68000.00 + 5000.00) = 43000.00  (应纳, payable)
  期末留抵税额 = 0.00

附加税费 (on VAT paid 43000.00, 市区 7%/3%/2%):
  城建税 = 3010.00  教育费附加 = 1290.00  地方教育附加 = 860.00

Emitted as the 增值税及附加税费申报表 dataset and filed through the 电子税务局.

Validation checklist

• Current main form (主表) + schedules (附列资料) layout used; taxpayer status (一般 / 小规模) and period (month/quarter) correct
• Sales mapped to the correct rate (13% / 9% / 6%) or levy rate (征收率); exempt/zero-rated separated
• 销项税额 = Σ (sales × rate); 附列资料一 reconciles with the main form
• Input VAT (进项税额) supported by valid deduction vouchers; 进项税额转出 applied where required; 上期留抵 carried in
• 应纳税额 = 销项 − (进项 + 上期留抵) + 转出; negative net carried forward as 期末留抵税额 (not refunded unless 留抵退税)
• Surtaxes (城建税 / 教育费附加 / 地方教育附加) computed on VAT actually paid at correct local rates
• Filed via 电子税务局 by the 15th (or quarter deadline); pre-filled e-fapiao data reviewed against the ledgers before submission

Last updated: 2026-06-04 — confirm the active schema version, field codes, and portal/API requirements against the current State Taxation Administration (STA) specifications before use.