{"text_format":"3","workbook":"xls","n_sheets":5,"sheets":["主表","附表一 ","附表二","附表三 ","固定资产表"],"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"主表","index":0,"n_rows":55,"n_cols":40,"rows_kept":55,"merged":[[0,0,0,42],[1,0,1,42],[2,0,2,42],[3,0,3,16],[3,17,3,26],[3,35,3,42],[4,0,4,3],[4,31,4,33],[5,0,5,3],[5,4,5,12],[5,13,5,17],[5,18,5,20],[5,21,5,23],[5,24,5,34],[5,35,5,37],[5,38,5,42],[6,0,6,3],[6,4,6,15],[6,16,6,20],[6,21,6,37],[6,38,6,39],[6,40,6,42],[7,0,8,12],[7,13,8,17],[7,18,7,34],[7,35,7,42],[8,18,8,24],[8,25,8,34],[8,35,8,38],[8,39,8,42],[9,0,18,0],[9,1,9,12],[9,13,9,17],[9,18,9,24],[9,25,9,34],[9,35,9,38],[9,39,9,42],[10,1,10,12],[10,13,10,17],[10,18,10,24],[10,25,10,34],[10,35,10,38],[10,39,10,42],[11,1,11,12],[11,13,11,17],[11,18,11,24],[11,25,11,34],[11,35,11,38],[11,39,11,42],[12,1,12,12],[12,13,12,17],[12,18,12,24],[12,25,12,34],[12,35,12,38],[12,39,12,42],[13,1,13,12],[13,13,13,17],[13,18,13,24],[13,25,13,34],[13,35,13,38],[13,39,13,42],[14,1,14,12],[14,13,14,17],[14,18,14,24],[14,25,14,34],[14,35,14,38],[14,39,14,42],[15,1,15,12],[15,13,15,17],[15,18,15,24],[15,25,15,34],[15,35,15,38],[15,39,15,42],[16,1,16,12],[16,13,16,17],[16,18,16,24],[16,25,16,34],[16,35,16,38],[16,39,16,42],[17,1,17,12],[17,13,17,17],[17,18,17,24],[17,25,17,34],[17,35,17,38],[17,39,17,42],[18,1,18,12],[18,13,18,17],[18,18,18,24],[18,25,18,34],[18,35,18,38],[18,39,18,42],[19,0,32,0],[19,1,19,12],[19,13,19,17],[19,18,19,24],[19,25,19,34],[19,35,19,38],[19,39,19,42],[20,1,20,12],[20,13,20,17],[20,18,20,24],[20,25,20,34],[20,35,20,38],[20,39,20,42],[21,1,21,12],[21,13,21,17],[21,18,21,24],[21,25,21,34],[21,35,21,38],[21,39,21,42],[22,1,22,12],[22,13,22,17],[22,18,22,24],[22,25,22,34],[22,35,22,38],[22,39,22,42],[23,1,23,12],[23,13,23,17],[23,18,23,24],[23,25,23,34],[23,35,23,38],[23,39,23,42],[24,1,24,12],[24,13,24,17],[24,18,24,24],[24,25,24,34],[24,35,24,38],[24,39,24,42],[25,1,25,12],[25,13,25,17],[25,18,25,24],[25,25,25,34],[25,35,25,38],[25,39,25,42],[26,1,26,12],[26,13,26,17],[26,18,26,24],[26,25,26,34],[26,35,26,38],[26,39,26,42],[27,1,27,12],[27,13,27,17],[27,18,27,24],[27,25,27,34],[27,35,27,38],[27,39,27,42],[28,1,28,12],[28,13,28,17],[28,18,28,24],[28,25,28,34],[28,35,28,38],[28,39,28,42],[29,1,29,12],[29,13,29,17],[29,18,29,24],[29,25,29,34],[29,35,29,38],[29,39,29,42],[30,1,30,12],[30,13,30,17],[30,18,30,24],[30,25,30,34],[30,35,30,38],[30,39,30,42],[31,1,31,12],[31,13,31,17],[31,18,31,24],[31,25,31,34],[31,35,31,38],[31,39,31,42],[32,1,32,12],[32,13,32,17],[32,18,32,24],[32,25,32,34],[32,35,32,38],[32,39,32,42],[33,0,46,0],[33,1,33,12],[33,13,33,17],[33,18,33,24],[33,25,33,34],[33,35,33,38],[33,39,33,42],[34,1,34,12],[34,13,34,17],[34,18,34,24],[34,25,34,34],[34,35,34,38],[34,39,34,42],[35,1,35,12],[35,13,35,17],[35,18,35,24],[35,25,35,34],[35,35,35,38],[35,39,35,42],[36,1,36,12],[36,13,36,17],[36,18,36,24],[36,25,36,34],[36,35,36,38],[36,39,36,42],[37,1,37,12],[37,13,37,17],[37,18,37,24],[37,25,37,34],[37,35,37,38],[37,39,37,42],[38,1,38,12],[38,13,38,17],[38,18,38,24],[38,25,38,34],[38,35,38,38],[38,39,38,42],[39,1,39,12],[39,13,39,17],[39,18,39,24],[39,25,39,34],[39,35,39,38],[39,39,39,42],[40,1,40,12],[40,13,40,17],[40,18,40,24],[40,25,40,34],[40,35,40,38],[40,39,40,42],[41,1,41,12],[41,13,41,17],[41,18,41,24],[41,25,41,34],[41,35,41,38],[41,39,41,42],[42,1,42,12],[42,13,42,17],[42,18,42,24],[42,25,42,34],[42,35,42,38],[42,39,42,42],[43,1,43,12],[43,13,43,17],[43,18,43,24],[43,25,43,34],[43,35,43,38],[43,39,43,42],[44,1,44,12],[44,13,44,17],[44,18,44,24],[44,25,44,34],[44,35,44,38],[44,39,44,42],[45,1,45,12],[45,13,45,17],[45,18,45,24],[45,25,45,34],[45,35,45,38],[45,39,45,42],[46,1,46,12],[46,13,46,17],[46,18,46,24],[46,25,46,34],[46,35,46,38],[46,39,46,42],[47,0,52,1],[47,2,47,20],[47,21,52,22],[47,23,47,42],[48,2,48,20],[48,23,48,42],[49,2,49,20],[49,23,49,42],[50,2,50,20],[50,23,50,42],[51,2,51,20],[51,23,51,42],[52,2,52,20],[52,23,52,42],[53,0,53,6],[54,0,54,7],[54,18,54,23],[54,32,54,42]],"flags":["formulas_cached_only"]}
["附件1                                                                增 值 税 纳 税 申 报 表"]
["（适用于增值税一般纳税人）"]
["    根据《中华人民共和国增值税暂行条例》和《交通运输业和部分现代服务业营业税改征增值税试点实施办法》的规定制定本表。纳税人不论有无销售额，均应按主管税务机关核定的纳税期限按期填报本表，并向当地税务机关申报。"]
["税款所属时间：自      年      月       日至       年       月       日",{"$nulls":16},"填表日期：    年    月    日",{"$nulls":17},"金额单位：元至角分"]
["纳税人识别号",{"$nulls":30},"所属行业："]
["纳税人名称",{"$nulls":3},"（公章）",{"$nulls":8},"法定代表人姓名",{"$nulls":7},"注册地址",{"$nulls":13},"营业地址"]
["开户银行及账号",{"$nulls":15},"企业登记注册类型",{"$nulls":21},"电话号码"]
["项     目",{"$nulls":12},"栏次",{"$nulls":4},"一般货物及劳务和应税服务",{"$nulls":16},"即征即退货物及劳务和应税服务"]
[{"$nulls":18},"本月数",{"$nulls":6},"本年累计",{"$nulls":9},"本月数",{"$nulls":3},"本年累计"]
["销售额","（一）按适用税率征税销售额",{"$nulls":11},1]
[null,"其中：应税货物销售额",{"$nulls":11},2]
[null,"      应税劳务销售额",{"$nulls":11},3]
[null,"      纳税检查调整的销售额",{"$nulls":11},4]
[null,"（二）按简易征收办法征税销售额",{"$nulls":11},5]
[null,"其中：纳税检查调整的销售额",{"$nulls":11},6]
[null,"（三）免、抵、退办法出口销售额",{"$nulls":11},7,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"（四）免税销售额",{"$nulls":11},8,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"其中：免税货物销售额",{"$nulls":11},9,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"            免税劳务销售额",{"$nulls":11},10,{"$nulls":21},"——",{"$nulls":3},"——"]
["税款计算","销项税额",{"$nulls":11},11]
[null,"进项税额",{"$nulls":11},12]
[null,"上期留抵税额",{"$nulls":11},13,{"$nulls":25},"——"]
[null,"进项税额转出",{"$nulls":11},14]
[null,"免、抵、退应退税额",{"$nulls":11},15,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"按适用税率计算的纳税检查应补缴税额",{"$nulls":11},16,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"应抵扣税额合计",{"$nulls":11},"17=12+13-14-15+16",{"$nulls":11},"——",{"$nulls":13},"——"]
[null,"实际抵扣税额",{"$nulls":11},"18（如17<11，则为17，否则为11）"]
[null,"应纳税额",{"$nulls":11},"19=11-18"]
[null,"期末留抵税额",{"$nulls":11},"20=17-18",{"$nulls":25},"——"]
[null,"简易征收办法计算的应纳税额",{"$nulls":11},21]
[null,"按简易征收办法计算的纳税检查应补缴税额",{"$nulls":11},22,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"应纳税额减征额",{"$nulls":11},23]
[null,"应纳税额合计",{"$nulls":11},"24=19+21-23"]
["税款缴纳","期初未缴税额（多缴为负数）",{"$nulls":11},25]
[null,"实收出口开具专用缴款书退税额",{"$nulls":11},26,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"本期已缴税额",{"$nulls":11},"27=28+29+30+31"]
[null,"①分次预缴税额",{"$nulls":11},28,{"$nulls":11},"——",{"$nulls":13},"——"]
[null,"②出口开具专用缴款书预缴税额",{"$nulls":11},29,{"$nulls":11},"——",{"$nulls":9},"——",{"$nulls":3},"——"]
[null,"③本期缴纳上期应纳税额",{"$nulls":11},30]
[null,"④本期缴纳欠缴税额",{"$nulls":11},31]
[null,"期末未缴税额（多缴为负数）",{"$nulls":11},"32=24+25+26-27"]
[null,"其中：欠缴税额（≥0）",{"$nulls":11},"33=25+26-27",{"$nulls":11},"——",{"$nulls":13},"——"]
[null,"本期应补(退)税额",{"$nulls":11},"34＝24-28-29",{"$nulls":11},"——",{"$nulls":13},"——"]
[null,"即征即退实际退税额",{"$nulls":11},35,{"$nulls":4},"——",{"$nulls":6},"——"]
[null,"期初未缴查补税额",{"$nulls":11},36,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"本期入库查补税额",{"$nulls":11},37,{"$nulls":21},"——",{"$nulls":3},"——"]
[null,"期末未缴查补税额",{"$nulls":11},"38=16+22+36-37",{"$nulls":21},"——",{"$nulls":3},"——"]
["授权声明",null,"      如果你已委托代理人申报，请填写下列资料：",{"$nulls":18},"申报人声明"]
[null,null,"      为代理一切税务事宜，现授权                                                                ",{"$nulls":20}," 此纳税申报表是根据《中华人民共和国增值税暂行条例》的规定填报的，我相信      "]
[null,null,"（地址）                                             为本纳税人的代理申报人，任何与本",{"$nulls":20},"它是真实的、可靠的、完整的。"]
[null,null,"申报表有关的往来文件，都可寄予此人。"]
[]
[null,null,"                                                                                授权人签字：",{"$nulls":20},"                                                                           声明人签字："]
["以下由税务机关填写："]
["收到日期：                                                                                                           ",{"$nulls":17},"接收人：",{"$nulls":13},"           主管税务机关盖章："]

{"sheet":"附表一 ","index":1,"n_rows":25,"n_cols":18,"rows_kept":25,"merged":[[0,0,0,17],[1,0,1,17],[2,0,2,17],[3,0,3,2],[3,5,3,9],[3,12,3,17],[4,0,6,3],[4,4,4,5],[4,6,4,7],[4,8,4,9],[4,10,4,11],[4,12,4,14],[4,15,5,15],[4,16,4,17],[7,0,13,0],[7,1,11,1],[12,1,13,1],[14,0,20,0],[14,1,18,1],[19,1,20,1],[21,0,22,0],[21,1,21,2],[22,1,22,2],[23,0,24,0],[23,1,23,2],[24,1,24,2]],"flags":["formulas_cached_only"]}
["增值税纳税申报表附列资料（一）"]
["（本期销售情况明细）"]
["税款所属时间：   年    月   日至    年    月    日"]
["纳税人名称：（公章）   ",{"$nulls":11},"金额单位：元至角分"]
["项目及栏次",{"$nulls":3},"开具税控增值税专用发票               ",null,"开具其他发票",null,"未开具发票",null,"纳税检查调整",null,"合计",null,null,"应税服务扣除项目本期实际扣除金额","扣除后"]
[{"$nulls":4},"销售额","销项(应纳)税额","销售额","销项(应纳)税额","销售额","销项(应纳)税额","销售额","销项(应纳)税额","销售额","销项(应纳)税额","价税合计",null,"含税(免税)销售额","销项(应纳)税额"]
[{"$nulls":4},1,2,3,4,5,6,7,8,"9=1+3+5+7","10=2+4+6+8","11=9+10",12,"13=11-12","14=13÷(100%+税率或征收率)×税率或征收率"]
["一、一般计税方法征税","全部征税项目","17%税率的货物及加工修理修配劳务",1,{"$nulls":10},"——","——","——","——"]
[null,null,"17%税率的有形动产租赁服务",2]
[null,null,"13%税率      ",3,{"$nulls":10},"——","——","——","——"]
[null,null,"11%税率",4]
[null,null,"6%税率",5]
[null,"其中：即征即退项目","即征即退货物及加工修理修配劳务",6,"——","——","——","——","——","——","——","——",null,null,"——","——","——","——"]
[null,null,"即征即退应税服务",7,"——","——","——","——","——","——","——","——"]
["二、简易计税方法征税","全部征税项目","6%征收率",8,{"$nulls":6},"——","——",null,null,"——","——","——","——"]
[null,null,"5%征收率",9,{"$nulls":6},"——","——",null,null,"——","——","——","——"]
[null,null,"4%征收率",10,{"$nulls":6},"——","——",null,null,"——","——","——","——"]
[null,null,"3%征收率的货物及加工修理修配劳务",11,{"$nulls":6},"——","——",null,null,"——","——","——","——"]
[null,null,"3%征收率的应税服务",12,{"$nulls":6},"——","——"]
[null,"其中：即征即退项目","即征即退货物及加工修理修配劳务",13,"——","——","——","——","——","——","——","——",null,null,"——","——","——","——"]
[null,null,"即征即退应税服务 ",14,"——","——","——","——","——","——","——","——"]
["三、免抵退税","货物及加工修理修配劳务",null,15,"——","——",null,"——",null,"——","——","——",null,"——","——","——","——","——"]
[null,"应税服务",null,16,"——","——",null,"——",null,"——","——","——",null,"——",{"$nulls":3},"——"]
["四、免税","货物及加工修理修配劳务",null,17,{"$nulls":3},"——",null,"——","——","——",null,"——","——","——","——","——"]
[null,"应税服务",null,18,"——","——",null,"——",null,"——","——","——",null,"——",{"$nulls":3},"——"]

{"sheet":"附表二","index":2,"n_rows":49,"n_cols":7,"rows_kept":49,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[4,0,4,6],[5,0,6,2],[5,3,6,3],[5,4,6,4],[5,5,6,5],[5,6,6,6],[7,0,7,2],[8,0,8,2],[9,0,9,2],[10,0,10,2],[11,0,11,2],[12,0,12,2],[13,0,13,2],[14,0,14,2],[15,0,15,2],[16,0,16,2],[17,0,17,2],[18,0,18,2],[19,0,19,6],[20,0,20,2],[20,4,20,6],[21,0,21,2],[21,4,21,6],[22,0,22,2],[22,4,22,6],[23,0,23,2],[23,4,23,6],[24,0,24,2],[24,4,24,6],[25,0,25,2],[25,4,25,6],[26,0,26,2],[26,4,26,6],[27,0,27,2],[27,4,27,6],[28,0,28,2],[28,4,28,6],[29,0,29,2],[29,4,29,6],[30,0,30,2],[30,4,30,6],[31,0,31,2],[31,4,31,6],[32,0,32,6],[33,0,33,2],[34,0,34,2],[35,0,35,2],[36,0,36,2],[37,0,37,2],[38,0,38,2],[39,0,39,2],[40,0,40,2],[41,0,41,2],[42,0,42,2],[43,0,43,2],[44,0,44,2],[45,0,45,6],[46,0,46,2],[47,0,47,2],[48,0,48,2]],"flags":["formulas_cached_only"]}
["增值税纳税申报表附列资料（二）"]
["（本期进项税额明细）"]
["税款所属时间： 年    月   日至    年    月    日 "]
["纳税人名称：（公章）                           ",{"$nulls":5},"金额单位：元至角分"]
["一、申报抵扣的进项税额"]
["项目",null,null,"栏次","份数","金额","税额"]
[]
["（一）认证相符的税控增值税专用发票",null,null,"1=2+3"]
["        其中：本期认证相符且本期申报抵扣",null,null,2]
["              前期认证相符且本期申报抵扣",null,null,3]
["（二）其他扣税凭证",null,null,"4=5+6+7+8"]
["        其中：海关进口增值税专用缴款书",null,null,5]
["             农产品收购发票或者销售发票",null,null,6]
["             代扣代缴税收通用缴款书",null,null,7,null,"——"]
["             运输费用结算单据",null,null,8," "]
["           ",null,null,9,"——","——","——"]
[{"$nulls":3},10,"——","——","——"]
["（三）外贸企业进项税额抵扣证明",null,null,11,"——","——"]
["当期申报抵扣进项税额合计",null,null,"12=1+4+11"]
["二、进项税额转出额"]
["项目",null,null,"栏次","税额"]
["本期进项税转出额",null,null,"13=14至23之和"]
["其中：免税项目用",null,null,14]
["           非应税项目用、集体福利、个人消费",null,null,15]
["           非正常损失",null,null,16]
["           简易计税方法征税项目用",null,null,17]
["           免抵退税办法不得抵扣的进项税额",null,null,18]
["           纳税检查调减进项税额",null,null,19]
["           红字专用发票通知单注明的进项税额",null,null,20]
["           上期留抵税额抵减欠税",null,null,21]
["           上期留抵税额退税",null,null,22]
["           其他应作进项税额转出的情形",null,null,23]
["三、待抵扣进项税额"]
["项目",null,null,"栏次","份数","金额","税额"]
["（一）认证相符的税控增值税专用发票",null,null,24,"——","——","——"]
["      期初已认证相符但未申报抵扣",null,null,25]
["      本期认证相符且本期未申报抵扣",null,null,26]
["      期末已认证相符但未申报抵扣",null,null,27]
["        其中：按照税法规定不允许抵扣",null,null,28]
["（二）其他扣税凭证",null,null,"29=30至33之和"]
["        其中：海关进口增值税专用缴款书",null,null,30]
["              农产品收购发票或者销售发票",null,null,31]
["              代扣代缴税收通用缴款书",null,null,32,null,"——"]
["              运输费用结算单据",null,null,33]
["  ",null,null,34," ",null," "]
["四、其他"]
["项目",null,null,"栏次","份数","金额","税额"]
["本期认证相符的税控增值税专用发票",null,null,35]
["代扣代缴税额",null,null,36,"——","——"]

{"sheet":"附表三 ","index":3,"n_rows":13,"n_cols":7,"rows_kept":13,"merged":[[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,4],[3,5,3,6],[4,0,6,0],[4,1,5,1],[4,2,4,6]],"flags":["formulas_cached_only"]}
["增值税纳税申报表附列资料（三）"]
["（应税服务扣除项目明细）"]
["税款所属时间：    年   月   日至   年   月   日   "]
["纳税人名称：(公章)",{"$nulls":4},"金额单位：元至角分"]
["项目及栏次","本期应税服务价税合计额（免税销售额）","应税服务扣除项目"]
[null,null,"期初余额","本期发生额","本期应扣除金额","本期实际扣除金额","期末余额"]
[null,1,2,3,"4=2+3","5(5≤1且5≤4)","6=4-5"]
["17%税率的有形动产租赁服务"]
["11%税率的应税服务",{"$nulls":3}," "]
["6%税率的应税服务",{"$nulls":5}," "]
["3%征收率的应税服务"]
["免抵退税的应税服务"]
["免税的应税服务"]

{"sheet":"固定资产表","index":4,"n_rows":8,"n_cols":3,"rows_kept":8,"merged":[[0,0,0,2],[7,0,7,2],[8,0,8,2]],"flags":["formulas_cached_only"]}
["固定资产进项税额抵扣情况表"]
["纳税人识别号：","纳税人名称（公章）："]
["填表日期：    年    月    日",null,"金额单位：元至角分"]
["项目","当期申报抵扣的固定资产进项税额","当期申报抵扣的固定资产进项税额累计"]
["增值税专用发票"]
["海关进口增值税专用缴款书"]
["合        计"]
["注：本表一式二份，一份纳税人留存，一份主管税务机关留存。"]