答：按(an)照《國家稅(shui)(shui)(shui)(shui)務總局關(guan)于(yu)支持個體工(gong)商(shang)戶復工(gong)復業等稅(shui)(shui)(shui)(shui)收(shou)(shou)(shou)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)管理事項(xiang)的(de)(de)公(gong)(gong)告(gao)》（2020年第(di)5號）第(di)三條和《財政部 稅(shui)(shui)(shui)(shui)務總局關(guan)于(yu)延長小規模(mo)納(na)稅(shui)(shui)(shui)(shui)人(ren)減(jian)免(mian)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)政策執行期限的(de)(de)公(gong)(gong)告(gao)》（2020年第(di)24號）規定，你公(gong)(gong)司應(ying)當將(jiang)適用(yong)減(jian)按(an)1%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率征(zheng)(zheng)(zheng)收(shou)(shou)(shou)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)的(de)(de)銷售(shou)額填(tian)寫在《增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)申報(bao)(bao)表(biao)(小規模(mo)納(na)稅(shui)(shui)(shui)(shui)人(ren)適用(yong))》“應(ying)征(zheng)(zheng)(zheng)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)不含稅(shui)(shui)(shui)(shui)銷售(shou)額（3%征(zheng)(zheng)(zheng)收(shou)(shou)(shou)率）”相應(ying)欄次，對應(ying)減(jian)征(zheng)(zheng)(zheng)的(de)(de)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)應(ying)納(na)稅(shui)(shui)(shui)(shui)額按(an)銷售(shou)額的(de)(de)2%計算(suan)填(tian)寫在《增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)納(na)稅(shui)(shui)(shui)(shui)申報(bao)(bao)表(biao)（小規模(mo)納(na)稅(shui)(shui)(shui)(shui)人(ren)適用(yong)）》“本期應(ying)納(na)稅(shui)(shui)(shui)(shui)額減(jian)征(zheng)(zheng)(zheng)額”及(ji)《增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)減(jian)免(mian)稅(shui)(shui)(shui)(shui)明細表(biao)》減(jian)稅(shui)(shui)(shui)(shui)項(xiang)目(mu)相應(ying)欄次。

　　具體來說，你公司在辦理二季度增值稅納稅申報時，應當將減按1%征收率征收增值稅的銷售額40萬元[40.4/(1+1%)=40]，填寫在《增值稅納稅申報表（小規模納稅人適用）》第1欄“應征增值稅不含稅銷售額（3%征收率）”，對應減征的增值稅應納稅額0.8萬元（40×2%=0.8），填寫在第16欄“本期應納稅額減征額”欄次。同時，你公司應當將本期減征的增值稅應納稅額填入《增值稅減免稅明細表》減稅項目相應欄次，填報時應準確選擇減稅項目代碼，準確填寫減稅項目本期發生額等相關欄次。