具(ju)體來說，你公司在辦理二季度增值(zhi)稅(shui)(shui)納(na)(na)稅(shui)(shui)申報(bao)(bao)時，應(ying)(ying)當將銷(xiao)(xiao)售(shou)額(e)(e)(e)50萬元(yuan)[50.5/(1+1%)=50]的(de)(de)合計數(shu)50萬元(yuan)，填(tian)(tian)寫(xie)在《增值(zhi)稅(shui)(shui)納(na)(na)稅(shui)(shui)申報(bao)(bao)表(biao)（小規模(mo)納(na)(na)稅(shui)(shui)人適用）》第(di)1欄(lan)(lan)“應(ying)(ying)征增值(zhi)稅(shui)(shui)不含稅(shui)(shui)銷(xiao)(xiao)售(shou)額(e)(e)(e)（3%征收率(lv)）”，對應(ying)(ying)減(jian)征的(de)(de)增值(zhi)稅(shui)(shui)應(ying)(ying)納(na)(na)稅(shui)(shui)額(e)(e)(e)1萬元(yuan)（50×2%=1），填(tian)(tian)寫(xie)在第(di)16欄(lan)(lan)“本(ben)期(qi)應(ying)(ying)納(na)(na)稅(shui)(shui)額(e)(e)(e)減(jian)征額(e)(e)(e)”欄(lan)(lan)次。同時，你公司應(ying)(ying)當將本(ben)期(qi)減(jian)征的(de)(de)增值(zhi)稅(shui)(shui)應(ying)(ying)納(na)(na)稅(shui)(shui)額(e)(e)(e)填(tian)(tian)入《增值(zhi)稅(shui)(shui)減(jian)免(mian)稅(shui)(shui)明細表(biao)》減(jian)稅(shui)(shui)項目相應(ying)(ying)欄(lan)(lan)次，填(tian)(tian)報(bao)(bao)時應(ying)(ying)準確選(xuan)擇減(jian)稅(shui)(shui)項目代碼，準確填(tian)(tian)寫(xie)減(jian)稅(shui)(shui)項目本(ben)期(qi)發生額(e)(e)(e)等相應(ying)(ying)欄(lan)(lan)次。

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