黑龙江省增值税、消费税及附加税费申报表整合操作指南（一）
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小规模纳税人增值税申报流程
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http://file.tax100.com/o/202108/03/351_1628005621658.png?width=108&size=485
http://file.tax100.com/o/202108/03/811_1628005624764.mp4
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http://file.tax100.com/o/202108/03/663_1628005621887.png?width=8&size=221
一般纳税人增值税申报流程
http://file.tax100.com/o/202108/03/527_1628005622014.png?width=8&size=221
http://file.tax100.com/o/202108/03/726_1628005622146.png?width=108&size=485
http://file.tax100.com/o/202108/03/755_1628005830515.mp4
http://file.tax100.com/o/202108/03/369_1628005622223.png?width=108&size=485
http://file.tax100.com/o/202108/03/275_1628005622311.png?width=8&size=221
增值税预缴税款申报流程
http://file.tax100.com/o/202108/03/962_1628005622385.png?width=8&size=221
http://file.tax100.com/o/202108/03/187_1628005622557.png?width=108&size=485
http://file.tax100.com/o/202108/03/161_1628005909750.mp4
http://file.tax100.com/o/202108/03/431_1628005622680.png?width=108&size=485
http://file.tax100.com/o/202108/03/370_1628005622844.png?width=8&size=221
一般纳税人增值税申报（留抵退税）
http://file.tax100.com/o/202108/03/274_1628005622995.png?width=8&size=221
http://file.tax100.com/o/202108/03/217_1628005623131.png?width=108&size=485
http://file.tax100.com/o/202108/03/633_1628005963416.mp4
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http://file.tax100.com/o/202108/03/628_1628005623457.png?width=8&size=221
一般纳税人增值税申报（退役士兵）
http://file.tax100.com/o/202108/03/294_1628005623527.png?width=8&size=221
http://file.tax100.com/o/202108/03/451_1628005623658.png?width=108&size=485
http://file.tax100.com/o/202108/03/701_1628006060502.mp4
http://file.tax100.com/o/202108/03/469_1628005623802.png?width=108&size=485
http://file.tax100.com/o/202108/03/237_1628005623932.png?width=8&size=221
一般纳税人增值税申报（异常凭证转出）
http://file.tax100.com/o/202108/03/177_1628005624055.png?width=8&size=221
http://file.tax100.com/o/202108/03/799_1628005624194.png?width=108&size=485
http://file.tax100.com/o/202108/03/353_1628006141732.mp4
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来源：黑龙江税务
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