以5月份為例，假設你(ni)公(gong)(gong)司5月份不含(han)稅(shui)(shui)(shui)銷(xiao)(xiao)售(shou)(shou)額(e)(e)(e)為200萬(wan)元(yuan)(yuan)，均適用(yong)減按(an)(an)0.5%征收率(lv)征收增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)政策，那么你(ni)公(gong)(gong)司應(ying)將減按(an)(an)0.5%征收率(lv)征收增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)的不含(han)稅(shui)(shui)(shui)銷(xiao)(xiao)售(shou)(shou)額(e)(e)(e)200萬(wan)元(yuan)(yuan)，填寫在《增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)表附列資料(liao)（一）》（本期銷(xiao)(xiao)售(shou)(shou)情況明細(xi)）第11行(xing)(xing)“3%征收率(lv)的貨物(wu)及(ji)加(jia)工(gong)修(xiu)理修(xiu)配勞務”第3列“開(kai)具(ju)其他發(fa)票”“銷(xiao)(xiao)售(shou)(shou)額(e)(e)(e)”列；按(an)(an)3%征收率(lv)計算的稅(shui)(shui)(shui)額(e)(e)(e)6萬(wan)元(yuan)(yuan)（=200×3%），填寫在第11行(xing)(xing)“3%征收率(lv)的貨物(wu)及(ji)加(jia)工(gong)修(xiu)理修(xiu)配勞務”第4列“開(kai)具(ju)其他發(fa)票”“銷(xiao)(xiao)項（應(ying)納(na)(na)）稅(shui)(shui)(shui)額(e)(e)(e)”列：該銷(xiao)(xiao)售(shou)(shou)額(e)(e)(e)對應(ying)減征的增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)應(ying)納(na)(na)稅(shui)(shui)(shui)額(e)(e)(e)5萬(wan)元(yuan)(yuan)（=200×2.5%），填寫在《增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)申(shen)報(bao)(bao)表（一般納(na)(na)稅(shui)(shui)(shui)人適用(yong)）》第23行(xing)(xing)“應(ying)納(na)(na)稅(shui)(shui)(shui)額(e)(e)(e)減征額(e)(e)(e)”及(ji)《增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)減免稅(shui)(shui)(shui)申(shen)報(bao)(bao)明細(xi)表》減稅(shui)(shui)(shui)項目相應(ying)欄次。