If the total monthly sales amount exceeds 6.5438+0.5 million yuan, the total sales amount exempted from value-added tax and other items shall be filled in the column of "VAT and additional tax declaration form (applicable to small-scale taxpayers)", "Other tax-free sales" and the corresponding column of "VAT reduction and exemption declaration form".
Therefore, your quarterly sales amount is 65,438+065,438+ten thousand yuan, and all sales amount exempted from VAT is 65,438+065,438+ten thousand yuan. For other items, you should fill in the columns of "VAT and surcharges (applicable to small-scale taxpayers)" and "Other tax-free sales amount" and the corresponding column of "List of VAT reduction and exemption declaration".
The specific provisions are:
1. Small-scale taxpayers of value-added tax shall be exempted from value-added tax if the taxable sales income is subject to the 3% levy rate, and an ordinary tax-free invoice shall be issued as required. Taxpayers who choose to give up tax exemption and issue special VAT invoices should issue special VAT invoices with a collection rate of 3%.
Second, small-scale VAT taxpayers have obtained taxable sales income, and the tax obligation occurred before March 3, 20221day, and VAT invoices have been issued at the rate of 3% or 1%. In case of sales discount, suspension or return, red-ink invoices should be issued, and red-ink invoices should be issued at corresponding rates; If there is an error in invoicing and it needs to be reissued, the red-ink invoice shall be issued according to the corresponding collection rate, and then the correct blue-ink invoice shall be reissued.
3. If a small-scale VAT taxpayer conducts VAT taxable sales, and the total monthly sales amount does not exceed 1 0.5 million yuan (if 1 tax period is1tax period, the quarterly sales amount does not exceed 450,000 yuan, the same below), the sales of VAT-exempt items and other items shall be in the VAT and additional tax (applicable to small-scale taxpayers), tax-free sales of small and micro enterprises or
If the total monthly sales amount exceeds 6.5438+0.5 million yuan, the total sales amount exempted from value-added tax and other items shall be filled in the column of "VAT and additional tax declaration form (applicable to small-scale taxpayers)", "Other tax-free sales" and the corresponding column of "VAT reduction and exemption declaration form".