近日,税务总局发布调整增值税纳税申报有关事项的公告,明确自2014年10月1日起,对增值税纳税申报表附列资料表式进行调整,以满足营业税改征增值税试点纳税人汇总申报缴纳增值税的需要。据税务总局货物和劳务税司有关负责人介绍,纳税申报附列资料“预征率”行次由原来的1行变成3行,分别适用于所有实行汇总计算缴纳增值税的分支机构试点纳税人和部分实行汇总计算缴纳增值税的铁路运输试点纳税人。该负责人说,由于同一纳税主体存在不同预 Recently, the State Administration of Taxation announced the adjustment of VAT declaration matters related to the announcement, clearly from October 1, 2014 onwards, the value added tax return attached to the form of information to adjust to meet the business tax reform levy VAT pilot summary Declare the need to pay VAT. According to the relevant person in charge of the Goods and Services Tax Department of the State Administration of Taxation, the attached tax return information “advance rate ” line from the original 1 line into 3 lines, respectively, apply to all the implementation of the summary of the VAT calculation of the branches Pilot taxpayers and part of the implementation of a summary of the VAT calculation of the pilot railway taxpayers. The official said that due to the same tax the existence of different pre-tax