若你(ni)公(gong)司一季度適用(yong)(yong)減(jian)(jian)征(zheng)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)政(zheng)策的銷(xiao)(xiao)售(shou)貨物收(shou)入(ru)在(zai)二(er)季度發生銷(xiao)(xiao)貨退回，那么對(dui)應(ying)的銷(xiao)(xiao)售(shou)額(e)應(ying)當從(cong)二(er)季度銷(xiao)(xiao)售(shou)額(e)中扣減(jian)(jian)，在(zai)辦理二(er)季度增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)申報(bao)時，將退貨對(dui)應(ying)的銷(xiao)(xiao)售(shou)額(e)和(he)對(dui)應(ying)按(an)2%計算的減(jian)(jian)征(zheng)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)應(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)額(e)（計為負數），分別計入(ru)《增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)申報(bao)表(biao)（小規模納(na)(na)稅(shui)(shui)(shui)(shui)(shui)人適用(yong)(yong)）》第(di)1欄(lan)“應(ying)征(zheng)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)不含(han)稅(shui)(shui)(shui)(shui)(shui)銷(xiao)(xiao)售(shou)額(e)（3%征(zheng)收(shou)率）”和(he)第(di)16欄(lan)“本期(qi)應(ying)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)額(e)減(jian)(jian)征(zheng)額(e)”欄(lan)次，并且(qie)應(ying)當同時填寫《增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)減(jian)(jian)免稅(shui)(shui)(shui)(shui)(shui)明細表(biao)》減(jian)(jian)稅(shui)(shui)(shui)(shui)(shui)項目相應(ying)欄(lan)次。