（三）一(yi)般(ban)納(na)稅(shui)(shui)人在辦理增值(zhi)(zhi)稅(shui)(shui)納(na)稅(shui)(shui)申(shen)報時，減(jian)(jian)按0.5%征(zheng)收率(lv)征(zheng)收增值(zhi)(zhi)稅(shui)(shui)的銷售(shou)額，應當填(tian)寫在《增值(zhi)(zhi)稅(shui)(shui)納(na)稅(shui)(shui)申(shen)報表附列資料(liao)（一(yi)）》（本期(qi)銷售(shou)情(qing)況明(ming)細）“二、簡易計(ji)(ji)稅(shui)(shui)方法計(ji)(ji)稅(shui)(shui)”中“3%征(zheng)收率(lv)的貨(huo)物及加(jia)工(gong)修理修配勞務”相(xiang)應欄次(ci)；對應減(jian)(jian)征(zheng)的增值(zhi)(zhi)稅(shui)(shui)應納(na)稅(shui)(shui)額，按銷售(shou)額的2.5%計(ji)(ji)算填(tian)寫在《增值(zhi)(zhi)稅(shui)(shui)納(na)稅(shui)(shui)申(shen)報表（一(yi)般(ban)納(na)稅(shui)(shui)人適用）》“應納(na)稅(shui)(shui)額減(jian)(jian)征(zheng)額”及《增值(zhi)(zhi)稅(shui)(shui)減(jian)(jian)免稅(shui)(shui)申(shen)報明(ming)細表》減(jian)(jian)稅(shui)(shui)項目相(xiang)應欄次(ci)。