{"text_format":"3","workbook":"xls","n_sheets":5,"sheets":["主表","附列资料","附表二","附表四","增值税减免税申报明细表"],"not_rendered":{"external_links":1},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"主表","index":0,"n_rows":39,"n_cols":8,"rows_kept":39,"merged":[[1,0,1,7],[2,0,2,7],[3,0,3,7],[5,0,5,4],[5,5,5,7],[6,0,25,0],[6,1,8,2],[6,3,8,3],[6,4,6,5],[6,6,6,7],[7,4,8,4],[7,5,8,5],[7,6,8,6],[7,7,8,7],[9,1,9,2],[10,1,11,2],[10,3,11,3],[10,4,11,4],[10,5,11,5],[10,6,11,6],[10,7,11,7],[12,1,13,2],[12,3,13,3],[12,4,13,4],[12,5,13,5],[12,6,13,6],[12,7,13,7],[14,1,14,2],[15,1,15,2],[16,1,16,2],[17,1,18,2],[17,3,18,3],[17,4,18,4],[17,5,18,5],[17,6,18,6],[17,7,18,7],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[24,1,24,2],[25,1,25,2],[26,0,33,0],[26,1,26,2],[27,1,27,2],[28,1,28,2],[29,1,29,2],[30,1,30,2],[31,1,31,2],[32,1,32,2],[33,1,33,2],[34,0,34,1],[34,2,34,7],[35,0,37,1],[35,2,35,7],[36,2,36,7],[37,2,37,7],[38,0,38,2],[38,4,38,5],[38,6,38,7]],"flags":["formulas_cached_only"]}
["附件3"]
["增值税纳税申报表"]
["（小规模纳税人适用）"]
["纳税人识别号：□□□□□□□□□□□□□□□□□□□□"]
["纳税人名称（公章）：",{"$nulls":5},"金额单位：元至角分"]
["税款所属期：    年  月  日至    年  月  日",{"$nulls":4},"填表日期：    年  月  日"]
["一、计税依据","项   目",null,"栏次","本期数",null,"本年累计"]
[{"$nulls":4},"货物及劳务","服务、不动产和无形资产","货物及劳务","服务、不动产和无形资产"]
[]
[null,"（一）应征增值税不含税\n           销售额（3%征收率）",null,1]
[null,"      税务机关代开的增值税\n          专用发票不含税销售额                    ",null,2]
[]
[null,"          税控器具开具的普通发票\n          不含税销售额",null,3]
[]
[null,"（二）应征增值税不含税\n           销售额（5%征收率）                              ",null,4,"——",null,"——"]
[null,"      税务机关代开的增值税\n      专用发票不含税销售额                    ",null,5,"——",null,"——"]
[null,"      税控器具开具的普通发票\n      不含税销售额",null,6,"——",null,"——"]
[null,"（三）销售使用过的固定资产\n      不含税销售额",null,"7(7≥8)",null,"——",null,"——"]
[]
[null," 其中：税控器具开具的普通发票\n       不含税销售额",null,8,null,"——",null,"——"]
[null,"（四）免税销售额",null,"9=10+11+12"]
[null," 其中：小微企业免税销售额",null,10]
[null,"       未达起征点销售额",null,11]
[null,"       其他免税销售额 ",null,12]
[null,"（五）出口免税销售额",null,"13(13≥14)"]
[null," 其中：税控器具开具的普通发票\n       销售额",null,14]
["二、税款计算"," 本期应纳税额",null,15]
[null," 本期应纳税额减征额",null,16]
[null," 本期免税额",null,17]
[null," 其中：小微企业免税额",null,18]
[null,"       未达起征点免税额",null,19]
[null," 应纳税额合计",null,"20=15-16"]
[null," 本期预缴税额",null,21,null,null,"——","——"]
[null," 本期应补（退）税额",null,"22=20-21",null,null,"——","——"]
["纳税人或代理人声明：",null,"如纳税人填报，由纳税人填写以下各栏： "]
["本纳税申报表是根据国家税收法律法规及相关规定填报的，我确定它是真实的、可靠的、完整的。",null,"办税人员：                               财务负责人：\n\n法定代表人：                           联系电话："]
[null,null,"如委托代理人填报，由代理人填写以下各栏："]
[null,null,"代理人名称（公章）：             经办人：     \n\n                                                联系电话："]
["主管税务机关：",{"$nulls":3},"接收人：",null,"      接收日期："]

{"sheet":"附列资料","index":1,"n_rows":19,"n_cols":4,"rows_kept":19,"merged":[[0,0,0,3],[4,0,4,3],[8,0,8,3],[12,0,12,3],[16,0,16,3]],"flags":["formulas_cached_only"]}
["增值税纳税申报表（小规模纳税人适用）附列资料"]
[]
["税款所属期：    年  月  日至    年  月  日              ",null,null,"填表日期：    年  月  日"]
["纳税人名称（公章）：                                     ",null,null,"金额单位：元至角分"]
["应税行为（3%征收率）扣除额计算"]
["期初余额","本期发生额","本期扣除额","期末余额"]
[1,2,"3（3≤1＋2之和，且3≤5）","4＝1＋2－3"]
[]
["应税行为（3%征收率）计税销售额计算"]
["全部含税收入（适用3%征收率）","本期扣除额","含税销售额","不含税销售额"]
[5,"6=3","7＝5－6","8＝7÷1.03"]
[]
["应税行为（5%征收率）扣除额计算"]
["期初余额","本期发生额","本期扣除额","期末余额"]
[9,10,"11（11≤9＋10之和，且11≤13）","12＝9＋10－11"]
[]
["应税行为（5%征收率）计税销售额计算"]
["全部含税收入（适用5%征收率）","本期扣除额","含税销售额","不含税销售额"]
[13,"14=11","15＝13－14","16＝15÷1.05"]

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["增值税纳税申报表（小规模纳税人适用）附列资料二（不动产）"]
[]
["税款所属期：    年  月  日至    年  月  日              填表日期：    年  月  日"]
["纳税人名称（公章）：                                     金额单位：元至角分"]
["应税不动产计税销售额计算"]
["本期销售、出租不动产含税收入","本期允许抵扣金额","本期实际扣除金额","含税销售额","不含税销售额"]
[1,2,"3（3≤1且3≤2）","4＝1－3","5＝4÷1.05"]

{"sheet":"附表四","index":3,"n_rows":11,"n_cols":7,"rows_kept":11,"hidden":true,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[4,0,5,0],[4,1,5,1],[11,0,12,6]],"flags":["formulas_cached_only"]}
["增值税纳税申报表附列资料（四）"]
["（税额抵减情况表）"]
["税款所属时间：  年  月 日至  年 月 日"]
["纳税人名称：(公章)",{"$nulls":5},"金额单位： 元至角分"]
["序号","抵减项目","期初余额","本期发生额","本期应抵减税额","本期实际抵减税额","期末余额"]
[null,null,1,2,"3=1+2","4≤3","5=3-4"]
[1,"增值税税控系统专用设备费及技术维护费"," "," "," ",null," "]
[2,"分支机构预征缴纳税款 "," "," "," ",null," "]
[3,"建筑服务预征缴纳税款 "]
[4,"销售不动产预征缴纳税款 "]
[5,"出租不动产预征缴纳税款"]

{"sheet":"增值税减免税申报明细表","index":4,"n_rows":26,"n_cols":8,"rows_kept":26,"hidden":true,"merged":[[1,0,1,7],[2,0,2,7],[3,6,3,7],[4,0,4,7],[5,0,6,1],[5,2,6,2],[7,0,7,1],[8,0,8,1],[9,0,9,1],[10,0,10,1],[11,0,11,1],[12,0,12,1],[13,0,13,7],[14,0,15,1],[14,2,15,2],[16,0,16,1],[17,0,17,1],[18,0,18,1],[19,0,19,1],[20,0,20,1],[21,0,21,1],[22,0,22,1],[23,0,23,1],[24,0,24,1],[25,0,25,1]],"flags":["formulas_cached_only"]}
["附件1"]
["增值税减免税申报明细表"]
["税款所属时间：自   年   月  日至    年   月  日"]
["纳税人名称（公章）：                                                                                                  ",{"$nulls":5},"金额单位：元（列至角分）"]
["一、减税项目"]
["减税性质代码及名称",null,"栏次","期初余额","本期发生额","本期应抵减税额","本期实际抵减税额","期末余额"]
[{"$nulls":3},1,2,"3=1+2","4≤3","5=3-4"]
["合计",null,1]
["××××减税性质代码及名称",null,2]
["××××减税性质代码及名称",null,3]
["××××减税性质代码及名称",null,4]
[null,null,5]
[null,null,6]
["二、免税项目"]
["免税性质代码及名称",null,"栏次","免征增值税项目\n销售额","免税销售额扣除项目\n本期实际扣除金额","扣除后免税销售额","免税销售额\n对应的进项税额","免税额"]
[{"$nulls":3},1,2,"3=1-2",4,5]
["合  计",null,7]
["出口免税",null,8,null,"——","——","——","——"]
["            其中：跨境服务",null,9,null,"——","——","——","——"]
["××××免税性质代码及名称",null,10]
["××××免税性质代码及名称",null,11]
["××××免税性质代码及名称",null,12]
[" ",null,13]
[null,null,14]
[" ",null,15]
[null,null,16]