The online declaration of value-added tax shows that the comparison of declaration data fails in the following aspects: according to the tax law, the order of filling in the declaration form of general taxpayers of value-added tax is: fixed assets input tax deduction form (required); Schedule 1 (required); Schedule 3 (changed to the requirement of VAT taxpayers and not required by other taxpayers); Four receipts (not required); Confirmation of the list of audit data results (required by taxpayers during the counseling period, not required by other taxpayers); Schedule 2 (required); Master table (required). If the declaration comparison fails, the online reporting system will prompt the reason, and the enterprise will resubmit the comparison after modifying the declaration data. If the enterprise fails to declare normally after repeated examination, it is necessary to bring the certificate, VAT declaration form, tax control equipment, business license and agent's ID card to the tax service hall to inquire about and handle related matters.

I. Conditions for tax credit and refund at the end of VAT period:

1. VAT deduction and refund for eligible major integrated circuit projects.

2. Refund the value-added tax corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Refund of VAT credit for eligible large passenger aircraft and new regional aircraft.

Second, taxpayers should know:

1. Taxpayers are responsible for the authenticity and legality of the submitted materials.

2. The document form can be downloaded from the "Download Center" section of the website of Shanghai Taxation Bureau or collected at the Tax Service Hall.

3. The taxpayer's use of an electronic signature that meets the requirements stipulated in the Electronic Signature Law has the same legal effect as the handwritten signature or seal.

4. If all the materials provided by the taxpayer are photocopies, it shall be marked as "consistent with the original" and signed.

Legal basis:

Article 25 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), if the export goods are subject to tax refund (exemption), the taxpayer shall go through the export formalities with the customs, and report the tax refund (exemption) of the export goods to the competent tax authorities on a monthly basis within the specified reporting period for export tax refund (exemption); Domestic units and individuals that sell labor services and intangible assets across borders are within the scope of tax refund (exemption), and shall report to the competent tax authorities for tax refund (exemption) on schedule. The specific measures shall be formulated by the competent departments of finance and taxation of the State Council. If the export goods are shipped or returned after the tax refund, the taxpayer shall pay the tax refund according to law.