《財政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務總局(ju)關(guan)于支持(chi)個(ge)體工(gong)商戶復(fu)工(gong)復(fu)業增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策的(de)(de)公告》（2020年(nian)(nian)第(di)(di)13號）和《財政(zheng)(zheng)部(bu) 稅(shui)(shui)(shui)(shui)務總局(ju)關(guan)于延長小規(gui)(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)人(ren)減免增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)政(zheng)(zheng)策執(zhi)行期限(xian)的(de)(de)公告》（2020年(nian)(nian)第(di)(di)24號）規(gui)(gui)定(ding)，自今年(nian)(nian)3月(yue)1日至12月(yue)31日，對(dui)湖北(bei)省增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)小規(gui)(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)人(ren)，適(shi)用3%征收(shou)(shou)率的(de)(de)應稅(shui)(shui)(shui)(shui)銷(xiao)售收(shou)(shou)入(ru)，免征增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)；除(chu)湖北(bei)省外，其他省、自治區、直轄(xia)市的(de)(de)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)小規(gui)(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)人(ren)，適(shi)用3%征收(shou)(shou)率的(de)(de)應稅(shui)(shui)(shui)(shui)銷(xiao)售收(shou)(shou)入(ru)，減按(an)1%征收(shou)(shou)率征收(shou)(shou)增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)。按(an)照財稅(shui)(shui)(shui)(shui)2019第(di)(di)13號通知第(di)(di)一條(tiao)和2019年(nian)(nian)稅(shui)(shui)(shui)(shui)務總局(ju)4號公告第(di)(di)一條(tiao)規(gui)(gui)定(ding)，小規(gui)(gui)模(mo)(mo)納(na)稅(shui)(shui)(shui)(shui)人(ren)發(fa)生增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)應稅(shui)(shui)(shui)(shui)銷(xiao)售行為，合(he)計(ji)月(yue)銷(xiao)售額未(wei)超(chao)過10萬元（以1個(ge)季度為1個(ge)納(na)稅(shui)(shui)(shui)(shui)期的(de)(de)，季度銷(xiao)售額未(wei)超(chao)過30萬元）的(de)(de)，免征增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)。

　　

　　針(zhen)對您提(ti)供的(de)情況，二(er)季度(du)可(ke)以適用增(zeng)值稅(shui)(shui)(shui)小(xiao)規模(mo)納(na)稅(shui)(shui)(shui)人季度(du)銷(xiao)售(shou)額不超(chao)過(guo)30萬(wan)元(yuan)免(mian)(mian)征增(zeng)值稅(shui)(shui)(shui)政策。在(zai)(zai)辦(ban)理二(er)季度(du)增(zeng)值稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報時，將銷(xiao)售(shou)額25萬(wan)元(yuan)填寫(xie)在(zai)(zai)《增(zeng)值稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申(shen)報表（小(xiao)規模(mo)納(na)稅(shui)(shui)(shui)人適用）》第10欄“小(xiao)微企業(ye)免(mian)(mian)稅(shui)(shui)(shui)銷(xiao)售(shou)額”（若你公(gong)司登(deng)記注(zhu)冊類型為個(ge)體(ti)工商(shang)戶，則(ze)應(ying)填寫(xie)在(zai)(zai)第11欄“未達(da)起(qi)征點(dian)銷(xiao)售(shou)額”），對應(ying)本期免(mian)(mian)稅(shui)(shui)(shui)額0.75萬(wan)元(yuan)[(25×3%=0.75)]，填寫(xie)在(zai)(zai)第18欄“小(xiao)微企業(ye)免(mian)(mian)稅(shui)(shui)(shui)額” （若你公(gong)司登(deng)記注(zhu)冊類型為個(ge)體(ti)工商(shang)戶，則(ze)應(ying)填寫(xie)在(zai)(zai)第19欄“未達(da)起(qi)征點(dian)免(mian)(mian)稅(shui)(shui)(shui)額”）。如果你公(gong)司沒有其他(ta)免(mian)(mian)稅(shui)(shui)(shui)項目，無(wu)需填報《增(zeng)值稅(shui)(shui)(shui)減免(mian)(mian)稅(shui)(shui)(shui)申(shen)報明細表》。

 

　　4.我公司是福建一家按季申報的增值稅小規模納稅人，今年二季度預計含稅銷售收入為101萬元，按照今年復工復產政策規定，可以適用減按1%征收率征收增值稅的政策。如果二季度銷售的貨物在三季度發生退貨，我公司在二、三季度分別如何辦理增值稅納稅申報？