答：按(an)照《財政(zheng)部 稅(shui)(shui)(shui)(shui)務(wu)總(zong)局關于支持個體工商(shang)戶復工復業(ye)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)策的(de)公(gong)告》（2020年第(di)13號）和《財政(zheng)部 稅(shui)(shui)(shui)(shui)務(wu)總(zong)局關于延長小規模納(na)(na)(na)稅(shui)(shui)(shui)(shui)人減(jian)(jian)免增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)政(zheng)策執行期限(xian)的(de)公(gong)告》（2020年第(di)24號）規定，你(ni)公(gong)司(si)應(ying)當(dang)在(zai)辦(ban)理二季(ji)度(du)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)納(na)(na)(na)稅(shui)(shui)(shui)(shui)申報(bao)時，將(jiang)減(jian)(jian)按(an)1%征(zheng)(zheng)(zheng)收率征(zheng)(zheng)(zheng)收增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)的(de)銷(xiao)售額100萬(wan)元[101/(1+1%)=100]，填寫在(zai)《增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)納(na)(na)(na)稅(shui)(shui)(shui)(shui)申報(bao)表(biao)（小規模納(na)(na)(na)稅(shui)(shui)(shui)(shui)人適(shi)用）》第(di)1欄(lan)(lan)“應(ying)征(zheng)(zheng)(zheng)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)不含稅(shui)(shui)(shui)(shui)銷(xiao)售額（3%征(zheng)(zheng)(zheng)收率）”，對應(ying)減(jian)(jian)征(zheng)(zheng)(zheng)的(de)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)應(ying)納(na)(na)(na)稅(shui)(shui)(shui)(shui)額2萬(wan)元[(100×2%=2)]，填寫在(zai)第(di)16欄(lan)(lan)“本期應(ying)納(na)(na)(na)稅(shui)(shui)(shui)(shui)額減(jian)(jian)征(zheng)(zheng)(zheng)額”欄(lan)(lan)次(ci)。同時，你(ni)公(gong)司(si)應(ying)當(dang)將(jiang)本期減(jian)(jian)征(zheng)(zheng)(zheng)的(de)增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)應(ying)納(na)(na)(na)稅(shui)(shui)(shui)(shui)額填入《增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)減(jian)(jian)免稅(shui)(shui)(shui)(shui)明細表(biao)》減(jian)(jian)稅(shui)(shui)(shui)(shui)項目相應(ying)欄(lan)(lan)次(ci)，填報(bao)時應(ying)準(zhun)確選擇(ze)減(jian)(jian)稅(shui)(shui)(shui)(shui)項目相關代碼，準(zhun)確填寫減(jian)(jian)稅(shui)(shui)(shui)(shui)項目本期發生額等相關欄(lan)(lan)次(ci)。

　　若(ruo)你(ni)公(gong)司二季度適用減(jian)征增(zeng)值(zhi)稅(shui)(shui)(shui)政(zheng)策的(de)(de)銷售貨(huo)物(wu)收入在三(san)季度發生(sheng)銷貨(huo)退回，那么對應(ying)(ying)的(de)(de)銷售額應(ying)(ying)當從三(san)季度銷售額中(zhong)扣減(jian)，在辦理三(san)季度增(zeng)值(zhi)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申報時，將(jiang)退貨(huo)對應(ying)(ying)的(de)(de)銷售額和對應(ying)(ying)按2%計算的(de)(de)減(jian)征增(zeng)值(zhi)稅(shui)(shui)(shui)應(ying)(ying)納(na)稅(shui)(shui)(shui)額（計為(wei)負(fu)數），分別計入《增(zeng)值(zhi)稅(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)申報表(biao)（小規模納(na)稅(shui)(shui)(shui)人適用）》第(di)(di)1欄(lan)“應(ying)(ying)征增(zeng)值(zhi)稅(shui)(shui)(shui)不含稅(shui)(shui)(shui)銷售額（3%征收率）”和第(di)(di)16欄(lan)“本期應(ying)(ying)納(na)稅(shui)(shui)(shui)額減(jian)征額”欄(lan)次，并且應(ying)(ying)當同時填寫《增(zeng)值(zhi)稅(shui)(shui)(shui)減(jian)免稅(shui)(shui)(shui)明細表(biao)》減(jian)稅(shui)(shui)(shui)項目(mu)相(xiang)應(ying)(ying)欄(lan)次。