小規模納稅人在(zai)辦理增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)申報(bao)(bao)時，減(jian)(jian)按(an)0.5%征收(shou)率征收(shou)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)的(de)銷(xiao)售(shou)額(e)，應(ying)當(dang)填寫(xie)(xie)在(zai)《增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)申報(bao)(bao)表（小(xiao)規模納(na)(na)稅(shui)(shui)(shui)人適用）》“應(ying)征增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)不含稅(shui)(shui)(shui)銷(xiao)售(shou)額(e)（3%征收(shou)率）”相(xiang)應(ying)欄次(ci)；對(dui)應(ying)減(jian)(jian)征的(de)增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)應(ying)納(na)(na)稅(shui)(shui)(shui)額(e)，按(an)銷(xiao)售(shou)額(e)的(de)2.5%計算填寫(xie)(xie)在(zai)《增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)申報(bao)(bao)表（小(xiao)規模納(na)(na)稅(shui)(shui)(shui)人適用）》“本期應(ying)納(na)(na)稅(shui)(shui)(shui)額(e)減(jian)(jian)征額(e)”及(ji)《增(zeng)(zeng)值(zhi)稅(shui)(shui)(shui)減(jian)(jian)免(mian)稅(shui)(shui)(shui)申報(bao)(bao)明細表》減(jian)(jian)稅(shui)(shui)(shui)項目相(xiang)應(ying)欄次(ci)。